Schedules

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Corporation Tax Act 2009 (c. 4) U.K.

624 U.K.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 ”.