Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax Act 2007
504
In section 301 (meaning of “qualifying 90% subsidiary”)—
(a)
in subsection (3) for “paragraphs 1 and 3 of Schedule 18 to ICTA” substitute “
Chapter 6 of Part 5 of CTA 2010
”
,
(b)
in subsection (4)(a) for “paragraph 3 of that Schedule to the first company” substitute “
section 166 of that Act to company A
”
, and
(c)
in subsection (4)(b) for “paragraph” substitute “
section
”
.