Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 14 U.K. Corporation tax treatment of company distributions

Part 2 U.K. Other amendments

CTA 2009 U.K.

29 U.K. In Schedule 4 (index of defined expressions), insert at the appropriate places—

“ordinary share (in Part 9A)

section 931U”;

“the payer (in Part 9A)

section 931T”;

“the recipient (in Part 9A)

section 931T”;

“redeemable (in Part 9A)

section 931U”;

“a relevant person (in Part 9A)

section 931T”;

“scheme (in Part 9A)

section 931V”;

“small company (in Part 9A)

section 931S”;

“tax advantage scheme (in Part 9A)

section 931V”.