The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 No. 1579

SCHEDULE 3 AMENDMENTS TO FA 2002

PART 1 AMENDMENTS TO SCHEDULE 26 TO FA 2002

9.  In paragraph 50A(3B)(1) (adjustment on change of accounting policy) for paragraph (b) substitute—

“(b) paragraphs 28, 30B and 30D”.

(1)

Paragraph 50A was inserted by section 52 of, and paragraph 67 of Schedule 10 to, the Finance Act 2004. Sub-paragraphs (3A) to (3D) were inserted by Schedule 26 to the Finance Act 2002 and articles 5 and 12 of S.I. 2004/3270. Sub-paragraph (3B)(b) was substituted by Schedule 26 to the Finance Act 2002 (c. 23)and articles 2 and 28 of S.I. 2006/3269.