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
”
.