SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 1998 (c. 36)

454

1

Amend Schedule 18 (company tax returns, assessments and related matters) as follows.

2

In paragraph 9(2) for “section 6(2) of the Taxes Act 1988” substitute “ section 3 of the Corporation Tax Act 2009 ”.

3

In paragraph 10—

a

omit sub-paragraphs (2B) and (3), and

b

in sub-paragraph (5)—

i

for “section 32(7) of the Finance Act 2006” substitute “ section 1182(7) of the Corporation Tax Act 2009 ”, and

ii

for “section 32(8)(a)” substitute “ section 1182(8)(a) ”.

4

In paragraph 13(3) in the definition of “trading stock” for “section 100(2) of the Taxes Act 1988” substitute “ section 163 of the Corporation Tax Act 2009 ”.

5

In paragraph 26(1)(b) for the words from “section 12(5A)” to “Board” substitute “ section 11(3) of the Corporation Tax Act 2009 (power of officer of Revenue and Customs ”.

6

In paragraph 52—

a

in sub-paragraph (2)—

i

in paragraph (ba), for “Schedule 20 to the Finance Act 2000” substitute “ Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”,

ii

in paragraph (bb), for “Schedule 22 to the Finance Act 2001” substitute “ Part 14 of the Corporation Tax Act 2009 ”,

iii

omit paragraph (bc), and

iv

in paragraph (bd) after “credit” insert “ under Part 15 of the Corporation Tax Act 2009 ”,

b

omit sub-paragraph (4), and

c

in sub-paragraph (5)—

i

omit paragraph (ad), and

ii

at the end, omit “, (ad)”.

7

In paragraph 83A for “Schedule 20 to the Finance Act 2000” substitute “ Part 13 of the Corporation Tax Act 2009 ”.

8

In paragraph 83F(1)—

a

in paragraph (a), after “tax credit” insert “ under Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”, and

b

in paragraph (b), after “by it” insert “ under that Chapter ”.

9

In paragraph 83G—

a

in paragraph (a) for “paragraph 14 of Schedule 22 to the Finance Act 2001” substitute “ section 1151 of the Corporation Tax Act 2009 ”, and

b

in paragraph (b) for “paragraph 24 of that Schedule” substitute “ section 1164 of that Act ”.

10

Omit Part 9BA.

11

Omit Part 9C.

12

Omit paragraph 84 and the italic cross-heading before it.