454(1)Amend Schedule 18 (company tax returns, assessments and related matters) as follows.U.K.
(2)In paragraph 9(2) for “section 6(2) of the Taxes Act 1988” substitute “ section 3 of the Corporation Tax Act 2009 ”.
(3)In paragraph 10—
(a)omit sub-paragraphs (2B) and (3), and
(b)in sub-paragraph (5)—
(i)for “section 32(7) of the Finance Act 2006” substitute “ section 1182(7) of the Corporation Tax Act 2009 ”, and
(ii)for “section 32(8)(a)” substitute “ section 1182(8)(a) ”.
(4)In paragraph 13(3) in the definition of “trading stock” for “section 100(2) of the Taxes Act 1988” substitute “ section 163 of the Corporation Tax Act 2009 ”.
(5)In paragraph 26(1)(b) for the words from “section 12(5A)” to “Board” substitute “ section 11(3) of the Corporation Tax Act 2009 (power of officer of Revenue and Customs ”.
(6)In paragraph 52—
(a)in sub-paragraph (2)—
(i)in paragraph (ba), for “Schedule 20 to the Finance Act 2000” substitute “ Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”,
(ii)in paragraph (bb), for “Schedule 22 to the Finance Act 2001” substitute “ Part 14 of the Corporation Tax Act 2009 ”,
(iii)omit paragraph (bc), and
(iv)in paragraph (bd) after “credit” insert “ under Part 15 of the Corporation Tax Act 2009 ”,
(b)omit sub-paragraph (4), and
(c)in sub-paragraph (5)—
(i)omit paragraph (ad), and
(ii)at the end, omit “, (ad)”.
(7)In paragraph 83A for “Schedule 20 to the Finance Act 2000” substitute “ Part 13 of the Corporation Tax Act 2009 ”.
(8)In paragraph 83F(1)—
(a)in paragraph (a), after “tax credit” insert “ under Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”, and
(b)in paragraph (b), after “by it” insert “ under that Chapter ”.
(9)In paragraph 83G—
(a)in paragraph (a) for “paragraph 14 of Schedule 22 to the Finance Act 2001” substitute “ section 1151 of the Corporation Tax Act 2009 ”, and
(b)in paragraph (b) for “paragraph 24 of that Schedule” substitute “ section 1164 of that Act ”.
(10)Omit Part 9BA.
(11)Omit Part 9C.
(12)Omit paragraph 84 and the italic cross-heading before it.