Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

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

637 (1) Amend section 541 (debits for deemed interest under stock lending arrangements disallowed) as follows. U.K.

(2) In subsection (1) for “section 736B(2) of ICTA” substitute “ section 812 of CTA 2010 ”.

(3) In subsection (2)—

(a) for “section 736B(2A) of that Act” substitute “ subsection (3) of that section ”,

(b) after “Part 5” insert “ of this Act ”, and

(c) for “section 736B(2) of that Act” substitute “ subsection (2) of that section ”.