Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

48 (1) Amend section 436A (gross roll-up business: separate charge on profits) as follows. U.K.

(2) In subsection (5) for “Section 396” substitute “ Section 91 of CTA 2010 ”.

(3) In subsection (6) for “section 396” substitute “ section 91 of CTA 2010 ”