Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

618 (1) Amend section 288 (the additional calculation rule) as follows. U.K.

(2) In subsection (4)—

(a) for “282,” substitute “ 282 above, or in section 217, 219, 220, 221 or 222 of CTA 2009, ”, and

(b) after “section 290(2) to (4)” insert “ above ”.

(3) In subsection (6)—

(a) omit the “and” immediately before paragraph (d), and

(b) after paragraph (d) insert “, and

(e) in the case of a receipt under Chapter 4 of Part 4 of CTA 2009 (profits of property businesses: lease premiums etc), its receipt period within the meaning of that Chapter (see section 228(6) of that Act).”