SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Proceeds of Crime Act 2002 (c. 29)
547
(1)
Amend Schedule 10 (tax) as follows.
(2)
In paragraph 9—
(a)
in sub-paragraph (1) for “section 84” to “that Act)” substitute “
Part 5 of the Corporation Tax Act 2009 (loan relationships)
”
, and
(b)
in sub-paragraph (2) for the words “that Chapter” substitute “
that Part
”
.
(3)
In paragraph 11—
(a)
in sub-paragraph (3) for the words from “section 100” to the end substitute “
section 173 of ITTOIA 2005 or section 162 of the Corporation Tax Act 2009 (valuation of trading stock on cessation).
”
, and
(b)
in sub-paragraph (4) for the words from “section 100” to the end substitute “
section 174 of ITTOIA 2005 or (as the case may be) section 163 of the Corporation Tax Act 2009.
”