SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988

137.

(1)

In section 343(10) (company reconstructions without a change of ownership)—

(2)

After “all those companies” insert “in like manner as an appeal, and all those companies shall be entitled to be a party to those proceedings.”.

(3)

Omit paragraphs (a), (b) and (c) and the words following paragraph (c).