SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 6Relocation of section 337A(2) of ICTA

Income and Corporation Taxes Act 1988

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ICTA is amended as follows.

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Omit section 6(5) (signpost to Part 8 of the Act).

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Omit section 337A(2) (in calculating a company's income, deductions in respect of interest to be made only under Part 5 of CTA 2009).