SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 9Sale and lease-back etc
Transport Act 2000 (c. 38)
252
In paragraph 15 of Schedule 7 (transfer schemes: tax: leased assets)—
a
in sub-paragraph (1) before “(assets” insert “
or Chapter 4 of Part 12A of the Income Tax Act 2007
”
, and
b
in sub-paragraph (2) for “that Act” substitute “
the Corporation Tax Act 2010 and section 681DI of the Income Tax Act 2007
”
.