Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Finance Act 2006 (c. 25)

686 In section 115(4) (profit: financing-cost ratio)—

(a) in paragraph (a) for “Chapter 2 of Part 4 of FA 1996” and “section 103(1A) and (1B)” substitute “Part 5 of CTA 2009” and “section 475” respectively,

(b) in paragraph (b) for “that Chapter” substitute “that Part”, and

(c) in paragraph (c) for “under Schedule 26 to FA 2002” substitute “in accordance with Part 7 of CTA 2009”.