Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

146 (1) Amend Schedule 24 (assumptions for calculating chargeable profits etc) as follows. U.K.

(2) In paragraph 5(2) for “Chapter IV of Part X” substitute “ Part 5 of CTA 2010 ”.

(3) In paragraph 8—

(a) for “section 343” substitute “ Chapter 1 of Part 22 of CTA 2010 ”, and

(b) for each reference to “that section” substitute “ that Chapter ”.