Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 1 Corporation tax rates

PART 2 Amendments consequential on Part 1 of this Schedule

Capital Allowances Act 2001

9 In Part 2 of Schedule 1 to that Act (defined expressions), at the appropriate place insert—

“related 51% group company

section 279F of CTA 2010 (as applied by 1119 of that Act).”