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Taxation (International and Other Provisions) Act 2010

Section 234: Schemes achieving UK tax advantage for a company

469.This section defines when a scheme achieves a UK tax advantage for a company. It is based on section 30(2) to (4) of F(No 2)A 2005.

470.The references in the source legislation to income tax are redundant and are not rewritten.

471.Section 30(3) of F(No 2)A 2005 refers to “a tax credit”. By virtue of section 832(1) of ICTA, this has the meaning given by section 231 of that Act. Subsection (2) accordingly refers to the provision of CTA 2010 which is based on section 231 of ICTA.

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