SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Energy Act 2004 (c. 20)
585
In section 44(2) (extinguishment of BNFL losses for tax purposes)—
a
in paragraph (b) 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
”
,
b
in paragraph (c) for “section 75(9) of the Income and Corporation Taxes Act 1988” substitute “
section 1223 of the Corporation Tax Act 2009 (carrying forward expenses of management and other amounts)
”
,
c
in paragraph (d) for “Schedule A losses” and “that Act” substitute “
UK property business losses
”
and “
the Income and Corporation Taxes Act 1988
”
respectively, and
d
in paragraph (h) for “subsection (1) of section 83 of the Finance Act 1996 (c. 8)” and “subsection (3A) of that section” substitute “
section 456(1) of the Corporation Tax Act 2009
”
and “
section 457(1) of that Act
”
respectively.