Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Corporation Tax Act 2009 (c. 4) U.K.

681 (1) Amend section 1210 (use of losses in later periods) as follows. U.K.

(2) In subsection (2) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.

(3) In subsection (5)—

(a) in paragraph (a)—

(i) for “set against other” substitute “ deducted from total ”, and

(ii) for “section 393A of ICTA” substitute “ section 37 of CTA 2010 ”, and

(b) in paragraph (b) for “section 403” substitute “ Part 5 ”.