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.