SCHEDULES
SCHEDULE 14Corporation tax treatment of company distributions
Part 2Other amendments
ICTA
4
(1)
Section 505(1)(c) (charitable companies: general) is amended as follows.
(2)
After sub-paragraph (ii) insert—
“(iizza)
from tax under Part 9A of CTA 2009 (company distributions),”.
(3)
Omit sub-paragraph (iib).