Corporation Tax Act 2010

This section has no associated Explanatory Notes

184(1)Amend Schedule 2 (supplemental provisions as to receipts from qualifying assets) as follows.U.K.

(2)In paragraph 11(2) for “section 500 of the Taxes Act” substitute “ sections 299 to 301 of the Corporation Tax Act 2010 ”.

(3)In paragraph 11(3)(a) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.

(4)In paragraph 12(1) for “section 500 of the Taxes Act” substitute “ sections 299 to 301 of the Corporation Tax Act 2010 ”.