Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Corporation Tax Act 2009 (c. 4)
610
1
Amend section 376 (interpretation of section 375) as follows.
2
In subsection (1) for the words from “section 414 of ICTA” to the end substitute “
Chapter 2 of Part 10 of CTA 2010 (meaning of “close company”) applies with the omission of section 442(a)
(exclusion of non-resident companies)
”
.
3
In subsection (3)—
a
for “for the purposes of Part 11 of ICTA because of section 417 of that Act” substitute “
within the meaning given by section 454 of CTA 2010
”
, and
b
for “participator for those purposes” substitute “
such a participator
”
.
4
In subsection (5) in the definition of “CIS-based close company” for “section 416(6) of ICTA because of section 417(3)(a) of that Act” substitute “
section 451(4) to (6) of CTA 2010 because of section 448(1)(a) of that Act
”
.