SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 12Relocation of Schedule 12 to F(No.2)A 1992 so far as applying for income tax purposes

Income Tax Act 2007 (c. 3)

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In section 3(2) (overview of charges to income tax)—

a

omit the “and” immediately before paragraph (e), and

b

after paragraph (e) insert

, and

f

Chapter 3A of Part 14 of this Act (banks etc in compulsory liquidation).