Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2003

413

(1)

Amend section 195 (companies acquiring their own shares) as follows.

(2)

In subsection (8)(e) for “Part 6 of the Taxes Act 1988” substitute “ Part 23 of the Corporation Tax Act 2010 ”.

(3)

In subsection (11)(a) for “section 254 of the Taxes Act 1988” substitute “ section 1115 of the Corporation Tax Act 2010 ”.