Paragraph 6 of Schedule 3 to the Commonwealth Development Corporation Act 1999 (tax) is amended as follows.

In sub-paragraph (2)(b) for “section 231 of the Income and Corporation Taxes Act 1988 (tax credits)” substitute “section 1109 of the Corporation Tax Act 2010 (tax credits for certain recipients of exempt qualifying distributions)”.

In sub-paragraph (5) for “Chapter II of Part VI of the Income and Corporation Taxes Act 1988” substitute “Chapter 2 of Part 23 of the Corporation Tax Act 2010”.