SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

Corporation Tax Act 2009

197

In section 1160 (provision in respect of I minus E basis)—

a

for “The remaining provisions of this Chapter apply” substitute “ This Chapter applies ”, and

b

for “under the I minus E basis in respect of its life assurance business” substitute “ in respect of its basic life assurance and general annuity business in accordance with the I - E rules ”.