SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 1994 (c. 9)

392

1

Amend section 219 (Lloyd's underwriters: taxation of profits) as follows.

2

In subsection (2)—

a

in paragraph (a) for “Case I of Schedule D” substitute “ Part 3 of the Corporation Tax Act 2009 ”, and

b

in paragraph (b) for the words from “under” to the end substitute “ otherwise than under Part 3 of the Corporation Tax Act 2009 ”.

3

In subsection (3)—

a

for “Case I of Schedule D” substitute “ Part 3 of the Corporation Tax Act 2009 ”, and

b

for the words from “under any other” to the end substitute “ otherwise than under Part 3 of that Act ”.

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F15

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