Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 1994 (c. 9) U.K.

396 U.K. In section 229(1)(ca) (regulations) for sub-paragraph (ii) substitute—

“(ii) arrangements involving repos (within the meaning given by section 554(4) of the Corporation Tax Act 2009); or

(iii) arrangements meeting the conditions in section 554(2) of that Act (redemption arrangements);”.