SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
286
1
Amend Schedule 24 (assumptions for calculating chargeable profits, creditable tax and corresponding United Kingdom tax of foreign companies) as follows.
2
In paragraph 1(3)
(general) for “section 154(2) of the Finance Act 1996” substitute “
section 1279 of CTA 2009
”
.
3
In paragraph 12 (unremittable overseas income)—
a
for “section 584” substitute “
Part 18 of CTA 2009
”
,
b
for “paragraph (a) or paragraph (b) of subsection (1) of that section” substitute “
section 1274(3) or (4) of that Act
”
, and
c
for the words from “a notice” to “given” substitute “
a claim under section 1275 of that Act (claim for relief for unremittable income) may be made
”
.