SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 9Sale and lease-back etc

Income Tax Act 2007 (c. 3)

260

1

Amend section 1016(2) (table of provisions to which section applies) as follows.

2

In Part 2 of the table at the appropriate place insert—

Section 681BB(8) and (9)

New lease after assignment or surrender

3

In Part 2 of the table at the appropriate place insert—

Section 681DD

Leased assets: capital sums

4

In Part 3 of the table omit the entry for section 780(3A)(a) of ICTA.

5

In Part 3 of the table omit the entry for section 781(1) of ICTA.