SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2004 (c. 12)

572

1

Amend section 131 (companies in partnership) as follows.

2

In subsection (4) for the words from “annual” to the end substitute

an amount—

“

which is equal to the chargeable amount, and

b

to which the charge to corporation tax on income applies.

3

In subsection (10) for “section 91H or 91I of the Finance Act 1996” substitute “ Chapter 8 of Part 6 of the Corporation Tax Act 2009 (returns from partnerships) ”.