Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2009 (c. 10)

716

1

Amend Schedule 22 (offshore funds) as follows.

2

For paragraph 11(2) substitute—

2

In section 1165 of CTA 2010—

a

in subsection (1) for “section 99 of TCGA 1992 (application of that Act to unit trust schemes)” substitute “ sections 99 and 103A of TCGA 1992 (application of that Act to unit trust schemes and to certain offshore funds) ”, and

b

in subsection (3) for “section 99 of TCGA 1992” substitute “ sections 99 and 103A of TCGA 1992 ”.

3

In paragraph 14(2) for “Section 828(3) of ICTA” substitute “ Section 1171(4) of CTA 2010 ”.