Modification of the Corporation Tax Act 2009

8.—(1) The Corporation Tax Act 2009(1) 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,”.

(1)

2009 c.4.