Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2000
316
1
Amend Schedule 22 (tonnage tax) as follows.
2
In paragraph 22F—
a
in sub-paragraph (5) for “section 393A(1) of the Taxes Act 1988 (losses: set off against” substitute “
section 37 of the Corporation Tax Act 2010 (losses: deduction from total
”
,
b
in sub-paragraph (6) for “Chapter 4 of Part 10” substitute “
Part 5
”
, and
c
in sub-paragraph (7) for “section 393(1) of that Act (losses other than terminal losses)” substitute “
section 45 of that Act (carry forward of trade loss)
”
.
3
In paragraph 57(6)—
a
in paragraph (a) for “section 13(2) of the Taxes Act 1988 (marginal small companies' relief)” substitute “
section 19, 20 or 21 of the Corporation Tax Act 2010 (marginal relief for companies with small profits)
”
, and
b
in paragraph (b) for “section 7(2) or 11(3) of the Taxes Act 1988” substitute “
section 967 or 968 of the Corporation Tax Act 2010
”
.
4
In paragraph 63(2)(dd)
(meaning of “finance costs”) for “section 502K of the Taxes Act 1988” substitute “
section 379 of the Corporation Tax Act 2010
”
.
5
In paragraph 89A(6) for “Section 839 of the Taxes Act 1988” substitute “
Section 1122 of the Corporation Tax Act 2010
”
.
6
In paragraph 91C(5) for “Section 839 of the Taxes Act 1988” substitute “
Section 1122 of the Corporation Tax Act 2010
”
.