Paragraph 1

England, Wales and Scotland

In this Schedule—

(a)

“the Act of 1988” means the M1Income and Corporation Taxes Act1988;

F1(ab)

“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;

F2(ac)

“ITA 2007” means the Income Tax Act 2007;

F3(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

“year” means year of assessment within the meaning of F4the Income Tax Acts (see section 989 of ITA 2007).

Annotations

F1: Sch. 2 para. 1(ab) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(2) (with Sch. 2)
F2: Sch. 2 para. 1(ac) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(2) (with Sch. 2)
F3: Sch. 2 para. 1(b) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 75(1), Sch. 4 (with s. 579, Sch. 3)
F4: Words in Sch. 2 para. 1(c) substituted (with effect for the tax year 2007-08 and subsequent tax years) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1(2), 2(2)