SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

208Corporation Tax Act 2009

1

Section 1251 (car hire) is amended as follows.

2

In subsection (3), after “subsection (2)” insert “(including as applied by section 82(4) of FA 2012)”.

3

In subsection (5)—

a

at the end of paragraph (a) insert “or”, and

b

omit paragraph (c) (together with the “or” before that paragraph).