SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 5 U.K.Offshore funds

Corporation Tax Act 2009 (c. 4)U.K.

172U.K.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 ”.