Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Taxation of Chargeable Gains Act 1992 U.K.

236 U.K. In section 151BA (CITR: identification of securities of shares on a disposal) in subsection (10)(b)—

(a) in sub-paragraph (i) for “Part 5 of Schedule 16 to the Finance Act 2002” substitute “ Part 7 of CTA 2010 ”,

(b) in sub-paragraph (ii)—

(i) for “so attributable” substitute “ attributable to securities, shares or debentures ”, and

(ii) for “paragraph 26 of that Schedule” substitute “ section 240 of that Act ”, and

(c) in sub-paragraph (iii) for “paragraph 49 of that Schedule” substitute “ section 267 of that Act ”.