SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 1U.K.Income and Corporation Taxes Act 1988

101(1)Amend section 510A (tax treatment of European Economic Interest Groupings) as follows.U.K.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In subsection (3) omit paragraph (b) and the “and” immediately before it.

F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 1 para. 101(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F2Sch. 1 para. 101(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)