Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

681

1

Amend section 1210 (use of losses in later periods) as follows.

2

In subsection (2) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.

3

In subsection (5)—

a

in paragraph (a)—

i

for “set against other” substitute “ deducted from total ”, and

ii

for “section 393A of ICTA” substitute “ section 37 of CTA 2010 ”, and

b

in paragraph (b) for “section 403” substitute “ Part 5 ”.