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Schedules

SCHEDULE 1U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

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

624U.K.In section 476(1) (other definitions)—

(a)in the definition of “associate” for “section 417(3) of ICTA” substitute “ section 448 of CTA 2010 ”, and

(b)in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “ section 1139 of CTA 2010 ”.