Schedules

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Corporation Tax Act 2009 (c. 4) U.K.

612 (1) Amend section 390 (meaning of available profits) as follows. U.K.

(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 ”.