Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

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

238 U.K. In section 785ZB(8) (section 785ZA: definitions)—

(a) in paragraph (a) for “(Schedule A losses)” substitute “ (UK property business losses) ”, and

(b) in paragraph (d) for “(Case VI losses)” substitute “ (losses from miscellaneous transactions) ”.