Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 2003 (c. 14) U.K.

562 (1) Amend section 150 (non-resident companies: assessment, collection and recovery of corporation tax) as follows. U.K.

(2) In subsection (2) for “section 11(2A) of the Taxes Act 1988” substitute “ section 19 of the Corporation Tax Act 2009 ”.

(3) In subsection (7) omit the words from “; and” to the end.

(4) After subsection (7) insert—

“(7A) In this section references to carrying on a trade include holding an office.”