Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Corporation Tax Act 2009 (c. 4)
686
1
Amend section 1223 (carrying forward expenses of management and other amounts) as follows.
2
In subsection (2)(b)—
a
for “charges on income paid” substitute “
qualifying charitable donations made
”
, and
b
for “they are paid” substitute “
they are made
”
.
3
Omit subsection (4).
4
In subsection (5) for the words from “section 392A(3)” to the end substitute “
section 63 of CTA 2010 (which is about unused losses made in a UK property business)
”
.