Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Corporation Tax Act 2009 (c. 4)
612
1
Amend section 390 (meaning of available profits) as follows.
2
In paragraph (b) of Step 1 in subsection (5) for “charges on income” substitute “
qualifying charitable donations
”
.
3
In paragraph (b) of Step 2 in subsection (5) for “charges on income” substitute “
qualifying charitable donations
”
.