Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 2005 U.K.

473 U.K. The Finance Act 2005 is amended as follows.

474 (1) In section 48B(5) (alternative finance arrangements: alternative finance investment bond: effects) omit paragraphs (b) and (c). U.K.

(2) Sub-paragraph (1) has effect for corporation tax purposes only.

475 (1) Omit section 54A (treatment of section 47, 49 and 49A arrangements as loans: CITR). U.K.

(2) Sub-paragraph (1) has effect for corporation tax purposes only.

476 U.K. Omit section 84 (taxation of securitisation companies).

477 U.K. In section 102(7)(b) (Pension Protection Fund etc) for “section 832(1) of ICTA” substitute “ section 150(2) of the Finance Act 2004 ”.