SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
220
1
Amend section 761 (charge to income tax or corporation tax of offshore income gain) as follows.
2
In subsection (1)(b)(ii) for “as a profit or gain under Case VI of Schedule D” substitute “
, under the charge to corporation tax on income,
”
.
3
In subsection (2) for “section 11(2A)(c)” substitute “
section 19(3)(c) of CTA 2009
”
.