SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Corporation Tax Act 2009
171
In section 699(3) (list of exceptions to general rule that Part 7 (derivative contracts) has priority for corporation tax purposes)—
a
at the end of paragraph (a) insert “
and
”
, and
b
omit paragraph (c) (together with the “and” before it).