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Schedules

SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

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

694(1)Amend section 1307 (apportionment etc of miscellaneous profits and losses to accounting period) as follows.U.K.

(2)In subsection (1)(a) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.

(3)In subsection (2) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.