Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12) U.K.

385 U.K. In section 288(1) (interpretation)—

(a) at the appropriate place insert—

““CTA 2009” means the Corporation Tax Act 2009;”,

(b) for the definition of “personal representatives” substitute—

““personal representatives” has the same meaning as in Chapter 3 of Part 10 of CTA 2009 (see section 968 of that Act);”,

(c) in the definition of “trading stock” for “section 100(2) of the Taxes Act” substitute “ section 163 of CTA 2009 ”, and

(d) at the appropriate place insert—

““UK property business” means—

(a) a UK property business within the meaning of the Income Tax Acts (see section 989 of ITA 2007), or

(b) a UK property business within the meaning of the enactments relating to corporation tax (see section 834B of the Taxes Act);”.