Finance Act 2021

Miscellaneous technical amendments in relation to tax

85. (1) The Principal Act is amended—

(a) in section 959K(b), by the deletion of “such” where it first occurs, and

(b) in Schedule 34, by the substitution of “trust scheme” for “Trust Scheme” in paragraph 5.

(2) Section 109X(1) of the Finance Act 2001 is amended by the substitution of “simplified” for “simplifying”.

(3) The Capital Acquisitions Tax Consolidation Act 2003 is amended in section 2(1), in the definition of “the Income Tax Acts”, by the substitution of “section 1(2)” for “section 2”.

(4) This section shall have effect on and from the date of the passing of this Act.