Version Superseded: 15/09/2016
Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Cross Heading: Commonwealth Development Corporation Act 1999 is up to date with all changes known to be in force on or before 23 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
303(1)Paragraph 6 of Schedule 3 to the Commonwealth Development Corporation Act 1999 (tax) is amended as follows.U.K.
(2)In sub-paragraph (2)(b) for “section 231 of the Income and Corporation Taxes Act 1988 (tax credits)” substitute “ section 1109 of the Corporation Tax Act 2010 (tax credits for certain recipients of exempt qualifying distributions) ”.
(3)In sub-paragraph (5) for “Chapter II of Part VI of the Income and Corporation Taxes Act 1988” substitute “ Chapter 2 of Part 23 of the Corporation Tax Act 2010 ”.
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