SCHEDULES

SCHEDULE 16 U.K.Part 2: minor and consequential amendments

PART 3 U.K.Amendments of other Acts

Corporation Tax Act 2009 U.K.

171 U.K.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).