Section 16(3)


1  In this Schedule–

(a)the Act of 1988”  means the Income and Corporation Taxes Act 1988;

(ab)ITTOIA 2005”  means the Income Tax (Trading and Other Income) Act 2005;

(ac)ITA 2007”  means the Income Tax Act 2007;

(b)[omitted by CAA 2001, Sch. 2, para. 75(1) and repealed by CAA 2001, s. 580 and Sch. 4;]

(c)year”  means year of assessment within the meaning of the Income Tax Acts (see section 989 of ITA 2007).


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