Corporation Tax Act 2010

Broadcasting Act 1996 U.K.

294 (1) Schedule 7 to the Broadcasting Act 1996 (transfer schemes) is amended as follows. U.K.

(2) In paragraph 12(2) for “section 343 of the Taxes Act 1988 (company reconstructions” substitute “ Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade ”.

(3) In paragraph 16 for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.

(4) In paragraph 20(1) for “subsection (1) or (2) of section 410 of the Taxes Act 1988” substitute “ section 154(3) or 155(3) of the Corporation Tax Act 2010 ”.

(5) In paragraph 20(2) for “for the purposes of paragraph 5B of Schedule 18 to the Taxes Act 1988” substitute “ within the meaning given by section 173 of the Corporation Tax Act 2010 ”.

(6) In paragraph 22(1) for “Section 779 of the Taxes Act 1988” substitute “ Sections 838 and 839 of the Corporation Tax Act 2010 ”.

(7) In paragraph 22(2)—

(a) for “section 779 of the Taxes Act 1988” substitute “ section 835 or 836 of the Corporation Tax Act 2010 ”, and

(b) for “that section” substitute “ section 847 of the Corporation Tax Act 2010 ”.

(8) In paragraph 23(1) for “Section 780 of the Taxes Act 1988” substitute “ Chapter 2 of Part 19 of the Corporation Tax Act 2010 ”.

(9) In paragraph 23(3) for “section 780 of the Taxes Act 1988” substitute “ Chapter 2 of Part 19 of the Corporation Tax Act 2010 ”.

(10) In paragraph 24(1)—

(a) for “section 781 of the Taxes Act 1988” substitute “ Chapter 4 of Part 19 of the Corporation Tax Act 2010 ”, and

(b) for “an asset” substitute “ a relevant asset ”.

(11) In paragraph 24(2)—

(a) for “Section 782 of the Taxes Act 1988” substitute “ Section 865 of the Corporation Tax Act 2010 ”, and

(b) in paragraph (b)(ii) for “an asset” substitute “ a relevant asset ”.