SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2008 (c. 9)

728

The Finance Act 2008 is amended as follows.

729

Omit section 29 (cap on R&D aid).

730

Omit section 36(1) (company gains from investment life insurance contracts etc).

731

In section 77(6), in the words after paragraph (b) for “section 578A of ICTA and section 50 of ITTOIA 2005 apply” substitute “ section 50 of ITTOIA 2005 applies ”.

732

In section 154(6) (stamp duty and stamp duty reserve tax: alternative investment bonds) after “2005” insert “ or section 507 of CTA 2009 ”.

733

In section 165(1) (interpretation) after the definition of “CRCA 2005” insert—

“CTA 2009” means the Corporation Tax Act 2009,

734

In Schedule 10 (cap on R&D aid), omit paragraphs 1 to 7.

735

Omit Schedule 13 (company gains from investment life insurance contracts).

736

In Schedule 15 (changes in trading stock), omit Part 2.

737

In Schedule 25 (first-year tax credits)—

a

in paragraph 14(6)(b) for “paragraph 4(4) of Schedule 11 to FA 1996” substitute “ section 391(3)(b) of CTA 2009 ”, and

b

in paragraph 16(3)(b) for “paragraph 4(4) of Schedule 11 to FA 1996” substitute “ section 391(3)(b) of CTA 2009 ”.