SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

531Finance Act 2002 (c. 23)

1

Amend section 65 (postponement of change to mark to market in certain cases) as follows.

2

In subsection (1) for “of Case I of Schedule D” substitute “applicable for the purposes of section 35 of the Corporation Tax Act 2009 (charge on trade profits)”.

3

In subsection (2)(b) for “section 42 of the Finance Act 1998 (c. 36)” substitute “section 46 of the Corporation Tax Act 2009”.