Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Local Government Finance Act 1988 U.K.

206 U.K. The Local Government Finance Act 1988 is amended as follows.

207 U.K. 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 ”.

F1 208 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 1 para. 208 repealed (1.4.2012 for E.) by Localism Act 2011 (c. 20), s. 240(3)(f), Sch. 25 Pt. 10; S.I. 2012/628, art. 5(c)

209 U.K. 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 U.K. 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 ”.