Corporation Tax Act 2009

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”.