Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

627

1

Amend section 488 (meaning of “open-ended investment company etc”) as follows.

2

In subsection (1)—

a

for “section 468A(2) and (3) of ICTA” substitute “ sections 613 and 615(3) of CTA 2010 ”, and

b

for “section 468A of that Act” substitute “ Chapter 2 of Part 13 of that Act ”.

3

In subsection (2) for “section 468A(4) of ICTA” substitute “ section 615 of CTA 2010 ”.