Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Capital Allowances Act 2001 U.K.

361 U.K. In section 561A(2) (transfer of asset by reason of cross-border merger) for paragraph (c) substitute—

“(c) section 948 of CTA 2010 (modified application of CAA 2001 in relation to trade transfers without a change of ownership) does not apply.”