Schedules

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Corporation Tax Act 2009 (c. 4)

623 In section 465(3) (exclusion of distributions except in tax avoidance cases)—

(a) in paragraph (b) for “section 209(6A) of ICTA” substitute “section 1019 of CTA 2010”,

(b) in paragraph (c) for “section 477A(3)(b) of ICTA” substitute “section 1054 of CTA 2010”, and

(c) in paragraph (d) for “section 486(1) and (9) of ICTA” substitute “sections 1055 and 1057 of CTA 2010”.