Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 Transitionals and savings

Part 6 Trading income

Reserves of marketing authorities etc

33 In section 153(5) “approved scheme or arrangement” includes a scheme or arrangement—

(a) approved by the National Assembly for Wales, or

(b) made with the National Assembly for Wales,

before 26 May 2007.