Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Railways Act 2005

478

1

Schedule 10 to the Railways Act 2005 (taxation provisions relating to transfer schemes) is amended as follows.

2

In paragraph 11—

a

in sub-paragraph (2) for “sections 768 and 768D of the Taxes Act” substitute “ the provisions of the Corporation Tax Act 2010 specified in sub-paragraph (3) ”, and

b

after sub-paragraph (2) insert—

3

Those provisions are—

a

Chapter 2 of Part 14 (but not section 674(1)),

b

section 683,

c

section 684,

d

section 700,

e

section 701,

f

section 704, and

g

section 705.

3

In paragraph 32—

a

for “section 410(1) or (2) of the Taxes Act” substitute “ section 154(3) or 155(3) of the Corporation Tax Act 2010 ”, and

b

for “paragraph 5B of Schedule 18 to” substitute “ section 173 of ”.