Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12) U.K.

365 (1) Amend section 59 (partnerships) as follows. U.K.

(2) In subsection (2)(b) after “capital gains tax” insert “ or corporation tax ”.

(3) In subsection (3)—

(a) after “arrangements” insert “ (so far as providing for that relief) ”, and

(b) after “capital gains tax” insert “ or corporation tax ”.