Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Corporation Tax Act 2009 (c. 4)
624
In section 476(1) (other definitions)—
a
in the definition of “associate” for “section 417(3) of ICTA” substitute “
section 448 of CTA 2010
”
, and
b
in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “
section 1139 of CTA 2010
”
.