522(1)Amend Schedule 1 (abbreviations and defined expressions) as follows.U.K.
(2)In Part 1 at the end insert—
“CTA 2009 | The Corporation Tax Act 2009” |
(3)In Part 2—
(a)in the entry for “accounting period”, in the second column, for “section 12 of ICTA” substitute “ Chapter 2 of Part 2 of CTA 2009 ”,
(b)after the entry for “car (in Part 2)” insert—
“the charge to corporation tax on income | section 2(3) of CTA 2009 (as applied by section 834(1) of ICTA)”, |
(c)in the entry for “overseas property business”, for the words in the second column substitute “ Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”,
(d)omit the entry for “Schedule A business”, and
(e)in the entry for “UK property business”, in the second column, at the end insert “ and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”.