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,