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.

379 (1) Amend section 210A (ring-fencing of losses) as follows. U.K.

(2) In subsection (10A)—

(a) for “Case I profits”, in both places where it occurs, substitute “ life assurance trade profits ”, and

(b) for “provisions applicable to Case I of Schedule D” substitute “ life assurance trade profits provisions ”.

(3) In subsection (11)(c) (ring-fencing of losses) for “paragraph 4(3) of Schedule 11 to the Finance Act 1996” substitute “ section 389(1) of CTA 2009 ”.