Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2009 (c. 10)

710

In section 45(6) (power to enable dividends of investment trusts to be taxed as interest)—

a

in the definition of “company” for “section 842 of ICTA” substitute “ Chapter 4 of Part 24 of CTA 2010 (see section 1165(1) of that Act) ”,

b

in the definition of “investment trust” for “section 842(1) of ICTA” substitute “ section 1158 of CTA 2010 ”, and

c

in paragraph (a) of the definition of “prospective investment trust” for “section 842 of ICTA (investment trusts)” substitute “ section 1158 of CTA 2010 (meaning of “investment trust”) ”.