Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 Minor and consequential amendments

Part 2 Other 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”.