SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
219
1
Amend section 755A (treatment of chargeable profits and creditable tax apportioned to company carrying on life assurance business) as follows.
2
In subsection (5) for “Case I of Schedule D” substitute “
section 35 of CTA 2009 (charge on trade profits)
”
.
3
In subsection (7) for “Case I of Schedule D” substitute “
section 35 of CTA 2009
”
.
4
In subsection (11BA)—
a
for “Case I profits”, in both places where it occurs, substitute “
section 35 profits
”
, and
b
for “provisions applicable to Case I of Schedule D” substitute “
life assurance trade profits provisions
”
.