Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1930
150
1
Section 42 of the Finance Act 1930 (relief from transfer stamp duty in case of transfer of property as between associated companies) is amended as follows.
2
In subsection (5)—
a
for “Schedule 18 to the Income and Corporation Taxes Act 1988” substitute “
Chapter 6 of Part 5 of the Corporation Tax Act 2010
”
, and
b
for “paragraphs (a) and (b) of section 413(7)” substitute “
section 151(4)(a) and (b)
”
.
3
In subsection (6) for “paragraphs 5(3) and 5B to 5E of Schedule 18 to the Income and Corporation Taxes Act 1988” substitute “
sections 171(1)(b) and (3), 173, 174 and 176 to 178 of the Corporation Tax Act 2010
”
.
4
In subsection (7) for “section 840 of the Income and Corporation Taxes Act 1988” substitute “
section 1124 of the Corporation Tax Act 2010
”
.