SCHEDULES
SCHEDULE 2Transitionals and savings
Part 21Other provisions
Charges to tax under Case VI of Schedule D in subordinate legislation
146
1
This paragraph applies if—
a
b
immediately before 1 April 2009 the reference was to Case VI of Schedule D (or, if the rule rewrites a provision that is repealed by this Act, the corresponding reference in that provision was to Case VI of Schedule D), and
c
by virtue of that reference, the rule (or the provision that it rewrites) then applied in relation to amounts charged, under a provision of subordinate legislation, to corporation tax under Case VI of Schedule D.
2
As long as the provision of subordinate legislation continues to be expressed by reference to Case VI of Schedule D, the Corporation Tax Acts have effect as if it were listed in the table in F2section 1173(2) of CTA 2010 .
3
In this paragraph “subordinate legislation” has the same meaning as in the Interpretation Act 1978 (c. 30).