The Finance Act 2004, Sections 38 to 45 and Schedule 6 (Consequential Amendment of Enactments No. 2) Order 2004
This Order amends section 592 of the Income and Corporation Taxes Act 1988 (“ICTA”) in consequence of changes made by sections 38 to 46 of, and Schedule 6 to the Finance Act 2004 to the tax treatment of management expenses of companies. It has been made in consequence of an error in the Finance Act 2004, Sections 38 to 46 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310: “the original Order”).