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.

689 U.K. In section 1248 (expenses in connection with arrangements for securing a tax advantage)—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in subsection (5)—

F2 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “ section 1139 of CTA 2010 ”.

Textual Amendments

F1 Sch. 1 para. 689(a) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 45, 52

F2 Sch. 1 para. 689(b)(i) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 45, 52