SCHEDULE

Corporation Tax Act 2009

59.

In Schedule 2 (transitionals and savings)—

(a)

in paragraph 137 (transitionals: training courses for employees), in sub-paragraphs (1)(c) and (2)(c), omit “and (7)”, and

(b)

in paragraph 138 (transitionals: penalties), omit paragraph (b) (and the “and” before it) and the words “and (7)”.