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

127 (1) Amend section 431G (company carrying on life assurance business) as follows. U.K.

(2) In subsection (3) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 (charge on trade profits) ”.

(3) In subsection (4) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 ”.

(4) In subsection (5) for “provision of Case I of Schedule D” substitute “ of the life assurance trade profits provisions ”.