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).