Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

597

1

Amend section 105 (gifts of trading stock to charities etc) as follows.

2

In subsection (3) for “paragraph 1 of Schedule 18 to FA 2002” substitute “ section 658(6) of CTA 2010 ”.

3

After subsection (5) insert—

6

This section is subject to section 203 of CTA 2010 (certain disposals of investments to charity).