SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
224
1
Amend section 768E (change in ownership of company with unused non-trading loss on intangible fixed assets) as follows.
2
In subsections (1) and (4) for “paragraph 35 of Schedule 29 to the Finance Act 2002” substitute “
section 753 of CTA 2009 (treatment of non-trading losses)
”
.
3
In subsection (5) for “paragraph 35(3) of Schedule 29 to the Finance Act 2002” substitute “
section 753(3) of CTA 2009 (carry forward of non-trading losses)
”
.
4
In subsection (7) for “same meaning as in Part 4” substitute “
meaning given by section 1218 of CTA 2009
”
.