Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

378 For section 203(1) substitute—

“(1) Sections 274 to 276 of CTA 2009 (meaning of “mineral royalties” etc) apply for the interpretation of this section and sections 201 and 202 as they apply for the interpretation of Chapter 7 of Part 4 of CTA 2009.”