SCHEDULES
SCHEDULE 2Transitionals and savings
Part 21Other provisions
Charges to tax under Case VI of Schedule D in subordinate legislation
147
1
This paragraph applies if immediately before 1 April 2009 a provision of subordinate legislation (within the meaning of the Interpretation Act 1978) treated amounts as losses incurred in a transaction in respect of which a person is within the charge to corporation tax under Case VI of Schedule D.
2
As long as the provision continues to be expressed by reference to Case VI of Schedule D, it has effect as if it treated the amounts as losses incurred in a transaction in respect of which the person is within the charge to corporation tax under a provision to which F1section 1173 of CTA 2010 applies.