Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

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

107 U.K. In section 343(2) (company reconstructions without change of ownership)—

(a) for the words from the beginning to “but—” substitute “ In the circumstances mentioned in subsection (1)— ”, and

(b) in paragraph (a) for “those Acts” substitute “ the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act) ”.