Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

101 (1) Amend section 756 (interpretation and construction of Chapter 4) as follows. U.K.

(2) In subsection (2)—

(a) in paragraph (a) for “section 839” substitute “ section 1122 of CTA 2010 ”, and

(b) for paragraph (b) substitute—

“(b) subsections (2) to (7) of section 882 of CTA 2010 (meaning of associates) apply.”

(3) For subsection (3) substitute—

“(3) In this Chapter “loan creditor” has the meaning given by section 453 of CTA 2010.”