Corporation Tax Act 2010

This section has no associated Explanatory Notes

165(1)Amend Schedule 3 (petroleum revenue tax: miscellaneous provisions) as follows.U.K.

(2)In paragraph 1(2) for “Section 839 of the Taxes Act” substitute “ Section 1122 of CTA 2010 ”.

(3)In paragraph 2A(2)(b) for “section 839 of the Taxes Act” substitute “ section 1122 of CTA 2010 ”.

(4)In paragraph 5(2) for “section 500 of the Taxes Act”, in each place, substitute “ sections 299 to 301 of CTA 2010 ”.

(5)In paragraph 5(5) for “section 840 of the Taxes Act” substitute “ section 1124 of CTA 2010 ”.