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 ”.