Finance Act 2012 (c. 14)

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.

208 (1) Section 1251 (car hire) is amended as follows. U.K.

(2) In subsection (3), after “subsection (2)” insert “ (including as applied by section 82(4) of FA 2012) ”.

(3) In subsection (5)—

(a) at the end of paragraph (a) insert “ or ”, and

(b) omit paragraph (c) (together with the “or” before that paragraph).