Corporation Tax Act 2009

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 ”.