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The Regulatory Reform (Scotland) Act 2014 (Consequential Modifications) Order 2015
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Regulatory Reform (Scotland) Act 2014 (Consequential Modifications) Order 2015 No. 374
Modification of the Corporation Tax Act 2009
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8.—(1) The Corporation Tax Act 2009(1) is amended as follows.
(2) In section 144, in subsection (1)(c)—
(a)after “permit” insert “or authorisation”;
(b)omit the “or” after sub-paragraph (i); and
(c)after sub-paragraph (ii) insert—
“or
(iii)any corresponding provision for the time being in force in Scotland,”.
(1)
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