SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

651Finance Act 2005 (c. 7)

In section 48B (alternative finance arrangements: alternative finance investment bond: effects)—

a

in subsections (2) and (3) after “any tax” insert “other than the Corporation Tax Acts”,

b

in subsection (4) after “section 48A”, in both places where it occurs, insert “of this Act or section 507 of CTA 2009”, and

c

in subsection (5)—

i

after “section 48A” insert “of this Act or section 507 of CTA 2009”,

ii

after paragraph (b) insert “or”, and

iii

omit paragraph (d) and the “or” immediately before it.