Schedules

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Corporation Tax Act 2009 (c. 4)

676 In section 1142(1) (meaning of “qualifying body”)—

(a) for paragraph (c) substitute—

“(c) an association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association),” and

(b) in paragraph (d) for “section 519A(2)” substitute “section 986”.