Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 14 U.K. Corporation tax treatment of company distributions

Part 2 U.K. Other amendments

ICTA U.K.

4 (1) Section 505(1)(c) (charitable companies: general) is amended as follows. U.K.

(2) After sub-paragraph (ii) insert—

“(iizza) from tax under Part 9A of CTA 2009 (company distributions),”.

(3) Omit sub-paragraph (iib).