Corporation Tax Act 2010

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682(1)Amend section 1211 (terminal losses) as follows.U.K.

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

(3)In subsection (3) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.

(4)In subsection (4)(c) for “Chapter 4 of Part 10 of ICTA” substitute “ Part 5 of CTA 2010 ”.

(5)In subsection (6) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.