Corporation Tax Act 2010, Cross Heading: Finance Act 2007 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
573U.K.The Finance Act 2007 is amended as follows.
574U.K.Omit section 3 (small companies' rates and fractions for financial year 2007).
575U.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) ”.
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