Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Taxation of Chargeable Gains Act 1992 U.K.

261 (1) Amend section 271 (other miscellaneous exemptions) as follows. U.K.

(2) In subsection (3) for “section 519A of the Taxes Act” substitute “ section 986 of CTA 2010 ”.

(3) In subsection (6)(b) for the words from “Association” to the end substitute “ association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association). ”