This Order exercises the powers conferred by the Corporation Tax Act 2010 (c. 4) (“CTA 2010”) and the Taxation (International and Other Provisions) Act 2010 (c. 8) (“TIOPA 2010”) to make consequential amendments and undo unintended changes resulting from the work of the Tax Law Re-write project.
Local Government Finance Act 19883
In section 45A(3)(a) of the Local Government Finance Act 19886 (unoccupied hereditaments: zero-rating), for “Schedule 18 to the Finance Act 20027” substitute “Chapter 9 of Part 13 of the Corporation Tax Act 2010”.