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
”
.