Corporation Tax Act 2009

Taxation of Chargeable Gains Act 1992 (c. 12)

361 In section 33A (value shifting: modification of sections 30 to 33 in relation to chargeable intangible asset)—

(a) in subsection (1) for “Schedule 29 to the Finance Act 2002” substitute “Part 8 of CTA 2009”,

(b) in subsection (2)—

(i) in paragraph (a) for “that Schedule (see paragraph 19 of that Schedule” substitute “that Part (see section 734 of that Act”,

(ii) in paragraph (b) for “paragraph 55 of that Schedule” substitute “section 775 of that Act”, and

(iii) in paragraph (c) for “paragraph 58 or 60 of that Schedule” substitute “section 780 or 785 of that Act”,

(c) in subsection (3) for “that Schedule (see paragraph 15 of that Schedule” substitute “that Part (see section 723 of that Act”, and

(d) in subsection (4) for “that Schedule” substitute “that Part”.