Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

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

651 U.K. In section 787(5) (company ceasing to be member of group because of exempt distribution)—

(a) in the definition of “exempt distribution” for “section 213(2) of ICTA” substitute “ section 1076 or 1077 of CTA 2010 ”, and

(b) in the definition of “chargeable payment” for “section 214(2) of that Act” substitute “ section 1088(1) of CTA 2010 ”.