SCHEDULE Minor and consequential amendments to primary and secondary legislation

PART 1 Consequential amendments to primary legislation

Corporation Tax Act 2009

14.  In section 697 of the Corporation Tax Act 2009(1) (exceptions to section 696)—

(a) in subsection (1)(a) after “recognised clearing house,” insert “recognised CSD,”;

(b) in subsection (6)—

(i) after ““recognised clearing house”,” insert ““recognised CSD”,”;

(ii) for “investment exchanges and clearing houses” substitute “bodies”.

(1)

2009 c.4; relevant amendments were made by S.I. 2013/504.