ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL This change is in taxpayers’ favour in principle. But it is expected to have no practical effect as it is in line with current practice.
Change 81: Charges on income: general approach: sections 24, 89, 425, 448, 449, 505, 900, 901, 903, 942, 946, 964 and 979 and Schedule 1 (sections 51 and 272 of ITTOIA)