Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 1999 U.K.

300 U.K. The Finance Act 1999 is amended as follows.

301 U.K. In section 97 (supplementary provisions) in subsection (2)(a) for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.

302 U.K. In section 98(7) (qualifying assets) after paragraph (a) insert—

“(aa) Part 8 of the Corporation Tax Act 2010 (oil activities); and”.