Corporation Tax Act 2010

Finance Act 2007 U.K.

573 U.K. The Finance Act 2007 is amended as follows.

574 U.K. Omit section 3 (small companies' rates and fractions for financial year 2007).

575 U.K. In paragraph 5(4)(b) of Schedule 24 (potential lost revenue: normal rule)—

(a) for “subsection (4) of section 419 of ICTA” substitute “ section 458 of CTA 2010 ”, and

(b) for “subsection (4A)” substitute “ subsection (5) ”.