Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Capital Allowances Act 2001 U.K.

328 U.K. In section 63(2) (cases in which disposal value is nil)—

(a) in paragraph (a) for the words from “charity” to the end substitute “ charitable trust within the meaning of Part 10 of ITA 2007 (see section 519 of that Act) ”,

(b) after paragraph (a) insert—

“(aa) to a charitable company within the meaning of Part 11 of CTA 2010 (see section 467 of that Act),

(ab) to a registered club within the meaning of Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs),”, and

(c) in paragraph (b) for “section 507(1) of ICTA” substitute “ section 468 of CTA 2010 ”.