Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

641

In section 632(1) (transferee leaving group because of exempt distribution)—

(a)

for the words from “as a result of” to “business),” substitute “ as a result of section 1075 of CTA 2010 (exempt distributions), ” and

(b)

in paragraph (b) for “section 214(2) of that Act” substitute “ section 1088(1) of CTA 2010 ”.