Schedule 1: Consequential Amendments Part 1: Income and Corporation Taxes Act 1988 Paragraph 106: section 122 of ICTA
3419.In section 122(2) of ICTA the reference to section 121(2) of ICTA has been amended to “section 121(3)”. This corrects a minor error in ICTA.
3420.Section 122(4) of ICTA has been omitted. It became redundant when FA 1995 removed the requirement to deduct income tax from the payment of rent within section 119 of ICTA.