SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 1 U.K.Income and Corporation Taxes Act 1988

138 (1) Amend section 440B (modifications where tax charged under Case I of Schedule D) as follows. U.K.

(2) In subsection (1) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 (charge on trade profits) ”.

(3) In subsection (4A) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 ”.

(4) In subsection (4B) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 ”.

(5) In the title for “Case I of Schedule D” substitute “ section 35 of CTA 2009 ”.