Modification of the Corporation Tax Act 20098
1
The Corporation Tax Act 200914 is amended as follows.
2
In section 144, in subsection (1)(c)—
a
after “permit” insert “or authorisation”;
b
omit the “or” after sub-paragraph (i); and
c
after sub-paragraph (ii) insert—
or
iii
any corresponding provision for the time being in force in Scotland,