Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992
268
In paragraph 19(1) of Schedule 5B (interpretation)—
a
in the definition of “51 per cent. subsidiary” for “section 838 of the Taxes Act” substitute “
Chapter 3 of Part 24 of CTA 2010
”
, and
b
in the definition of “associate” for “subsections (3) and (4) of section 417 of the Taxes Act if in those subsections” substitute “
section 448 of CTA 2010 if in that section
”
.