Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Earnings and Pensions) Act 2003 U.K.

385 U.K. In section 357(2) (business entertainment and gifts: exception where employer's expenses disallowed)—

(a) omit “section 505(1)(e) of ICTA or”, and

(b) after “2007” insert “ or section 478 of CTA 2010 ”.