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SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 9 U.K.Sale and lease-back etc

Income Tax (Trading and Other Income) Act 2005 (c. 5)U.K.

253U.K.ITTOIA 2005 is amended as follows.

254(1)Amend section 49 (car or motor cycle hire: supplementary) as follows.U.K.

(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.

255U.K.In section 100(4) (meaning of sale and lease-back arrangement) after “as is described in” insert “ section 681AA(1) or (2), 681AB(1) or (2) or 681BA of ITA 2007 or ”.