Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

552 (1) Amend section 357 (business entertainment and gifts: exception where employer's expenses disallowed) as follows. U.K.

(2) In subsection (2) for “section 577 of ICTA” substitute “ section 1298 of CTA 2009 ”.

(3) In subsection (3) for “that section” substitute “ section 1298 of CTA 2009 ”.