Schedules

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Taxation of Chargeable Gains Act 1992 U.K.

232 U.K.In section 125(6) (shares in close company transferring assets at an undervalue)—

(a) in the definition of “associate” for “section 417 of the Taxes Act” substitute “ section 448 of CTA 2010 ”, and

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