Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

685

In section 1221(1) (amounts treated as expenses of management)—

a

omit paragraph (g) and the word “or” at the end of that paragraph, and

b

after paragraph (h) insert

or

i

section 791(4) of CTA 2010 (treatment of payer of manufactured overseas dividend),