SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 9Sale and lease-back etc
Income Tax (Trading and Other Income) Act 2005 (c. 5)
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1
Amend section 49 (car or motor cycle hire: supplementary) as follows.
2
In subsection (2)(a) omit “(see subsection (3))”.
3
For subsections (3) to (5) substitute—
3
For this purpose “hire-purchase agreement” has the meaning given by section 998A of ITA 2007.