SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 5Offshore funds

Corporation Tax Act 2009 (c. 4)

172

In section 489 (meaning of “offshore fund etc”)—

a

for “Sections 40A to 40G of FA 2008” substitute “ Sections 355 to 363 of TIOPA 2010 ”, and

b

for “sections 40A to 42A” substitute “ Part 8 ”.