Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Corporation Tax Act 2009 (c. 4)
669
1
Amend section 1056 (amount of unrelieved trading loss) as follows.
2
In subsection (2)—
a
in paragraph (a) for “section 393A(1)(a) of ICTA to set the loss against” substitute “
section 37(3)(a) of CTA 2010 to deduct the loss from total
”
,
b
in paragraph (b) for “section 393A(1)(b) or 393B(3) of that Act (losses set against” substitute “
section 37(3)(b) or 42 of CTA 2010 (losses deducted from
”
, and
c
in paragraph (c) for “section 403(1) of that Act” substitute “
Part 5 of CTA 2010
”
.
3
In subsection (3)—
a
in paragraph (a) for “section 393(1) of ICTA” substitute “
section 45 of CTA 2010
”
, and
b
in paragraph (b) for “section 393A(1)(b) or 393B(3)” substitute “
section 37(3)(b) or 42
”
.