Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Income Tax Act 2007

506 In section 313 (interpretation)—

(a) in subsection (4) for “section 416(2) to (6) of ICTA” substitute “sections 450 and 451 of CTA 2010”,

(b) in subsection (5) for “section 416 of ICTA” substitute “sections 450 and 451 of CTA 2010”, and

(c) in subsection (7) for “section 254 of ICTA” substitute “section 1115 of CTA 2010”.