Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Taxation of Chargeable Gains Act 1992 U.K.

231 U.K. In section 117(1) (meaning of qualifying corporate bond) for the words from “sub-paragraph (5)” to the end substitute “ section 162 of CTA 2010 if for paragraphs (a) to (c) of subsection (2) of that section there were substituted the words “corporate bonds (within the meaning of section 117 of TCGA 1992)” .