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Corporation Tax Act 2009
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458(1)Amend section 81 (acquisitions disregarded under insurance companies concession) as follows.U.K.
(2)In subsection (4)—
(a)omit paragraph (a), and
(b)in paragraph (b) for “paragraph 6(4)(a)” substitute “ paragraph 6(4) ”.
(3)In subsection (8) for “Chapter II of Part IV of the Finance Act 1996” substitute “ Part 5 of the Corporation Tax Act 2009 (see section 302(5)) ”.
(4)In subsection (9)—
(a)for “section 473 of the Taxes Act 1988” substitute “ section 129 of the Corporation Tax Act 2009 ”,
(b)for “the purposes of that Act” substitute “ the purpose of calculating the profits of a company's trade ”, and
(c)for “paragraph 12(2) of Schedule 9 to the Finance Act 1996” and “Chapter II of Part IV of that Act of 1996” substitute “ section 340(2) to (4) of the Corporation Tax Act 2009 ” and “ Part 5 of that Act ” respectively.
(5)In subsection (13) for “Schedule 22 to the Finance Act 2002” substitute “ Chapter 14 of Part 3 of the Corporation Tax Act 2009 ”.
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