SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Commonwealth Development Corporation Act 1999 (c. 20)

460

The Commonwealth Development Corporation Act 1999 is amended as follows.

461

1

Amend paragraph 6 of Schedule 3 (tax) as follows.

2

In sub-paragraph (2)—

a

in paragraph (a) for “section 208 of the Income and Corporation Taxes Act 1988” substitute “ section 1285 of the Corporation Tax Act 2009 ”, and

F1b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

In sub-paragraph (3) for the words from “as income” to the end substitute “ as dividends of a non-UK resident company chargeable under Chapter 2 of Part 10 of the Corporation Tax Act 2009. ”