Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Corporation Tax Act 2009 (c. 4)
657
1
Amend section 841 (“participator” and “associate”) as follows.
2
In subsection (1) for “it has for the purposes of Part 11 of ICTA (close companies)
(see section 417(1) of that Act)” substitute “
given by section 454 of CTA 2010
”
.
3
In subsection (2) for “of that Part (see section 417(7) to (9) of ICTA)” substitute “
given by section 453 of CTA 2010
”
.
4
In subsection (3) for “section 417(3) of ICTA” substitute “
section 448 of CTA 2010
”
.