SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Energy Act 2004 (c. 20)
584
1
Amend section 28 (taxation of activities of the Nuclear Decommissioning Authority chargeable under Case VI of Schedule D) as follows.
2
In subsection (1)—
a
in paragraph (a) for “under Case VI of Schedule D” substitute “
under or by virtue of any provision to which section 834A of the Income and Corporation Taxes Act 1988 (miscellaneous charges) applies
”
, and
b
in the words after paragraph (b) for “Case I of Schedule D” substitute “
Chapter 2 of Part 3 of the Corporation Tax Act 2009
”
.
3
In subsection (2)(b) for the words from “under” to the end substitute “
under or by virtue of a provision to which section 834A of the Income and Corporation Taxes Act 1988 applies, other than section 979 of the Corporation Tax Act 2009 (income not otherwise charged).
”
4
In the title for “Case VI of Schedule D” substitute “
miscellaneous provisions
”
.