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”)
”
.