Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

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

628 (1) Amend section 493 (the qualifying investments test) as follows. U.K.

(2) In subsection (2)(b) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.

(3) In subsection (6) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.

(4) In subsection (7) for “section 468(9) of ICTA” substitute “ section 619 of CTA 2010 ”.