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.