Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Taxation of Chargeable Gains Act 1992

230 In section 96(10) (payments by and to companies)—

(a) in paragraph (a)—

(i) for “section 416 of the Taxes Act” substitute “sections 450 and 451 of CTA 2010”, and

(ii) for “section 416(6)” substitute “section 451(4) to (6) of CTA 2010”, and

(b) in paragraph (b) for “section 417(1) of the Taxes Act” substitute “section 454 of CTA 2010”.