Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

246Taxation of Chargeable Gains Act 1992

In section 190(13) (tax recoverable from another group company or controlling director)—

a

for the definition of “director” substitute—

  • “director”, in relation to a company, has the meaning given by section 67(1) and (2) of ITEPA 2003 and includes any person falling within section 452(1) of CTA 2010;

b

in the definition of “controlling director” for “section 416 of the Taxes Act” substitute “sections 450 and 451 of CTA 2010”.