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).