Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

698

(1)

Amend section 1316 (meaning of “connected” persons and “control”) as follows.

(2)

In subsection (1) for “Section 839 of ICTA” substitute “ Section 1122 of CTA 2010 ”.

(3)

In subsection (2) for “Section 840 of ICTA” substitute “ Section 1124 of CTA 2010 ”.