Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Local Government Finance Act 1988

206

The Local Government Finance Act 1988 is amended as follows.

207

In section 43(6)(b) (occupied hereditaments: liability) for “Schedule 18 to the Finance Act 2002” substitute “ Chapter 9 of Part 13 of the Corporation Tax Act 2010 ”.

208

In section 47(2)(ba) (discretionary relief) for “Schedule 18 to the Finance Act 2002” substitute “ Chapter 9 of Part 13 of the Corporation Tax Act 2010 ”.

209

In section 67(10A) (interpretation: other provisions)—

a

for “Schedule 18 to the Finance Act 2002” substitute “ Chapter 9 of Part 13 of the Corporation Tax Act 2010 ”,

b

for “terminated”, in both places where it occurs, substitute “ cancelled ”, and

c

for “termination” substitute “ cancellation ”.

210

In paragraph 7(9) of Schedule 5 (non-domestic rating: exemption) for “section 416(2) to (6) of the Income and Corporation Taxes Act 1988” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.