Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act (Northern Ireland) 1954 (c. 23(N.I.))

151

1

Section 11 of the Finance Act (Northern Ireland) 1954 (c. 23(N.I.)) (relief from stamp duty in case of transfer between associated companies) is amended as follows.

2

In subsection (6)—

a

for “Schedule 18 to the Income and Corporation Taxes Act 1988” substitute “ Chapter 6 of Part 5 of the Corporation Tax Act 2010 ”, and

b

for “paragraphs (a) and (b) of section 413(7)” substitute “ section 151(4)(a) and (b) ”.

3

In subsection (7) for “paragraphs 5(3) and 5B to 5E of Schedule 18 to the Income and Corporation Taxes Act 1988” substitute “ sections 171(1)(b) and (3), 173, 174 and 176 to 178 of the Corporation Tax Act 2010 ”.

4

In subsection (8) for “section 840 of the Income and Corporation Taxes Act 1988” substitute “ section 1124 of the Corporation Tax Act 2010 ”.