Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Energy Act 2004
436
In section 44(2) (extinguishment of BNFL losses for tax purposes)—
a
in paragraph (b) for “section 834A of the Income and Corporation Taxes Act 1988” substitute “
section 1173 of the Corporation Tax Act 2010
”
,
b
for paragraph (d) substitute—
d
losses incurred by the company in carrying on a UK property business (within the meaning given by Chapter 2 of Part 4 of the Corporation Tax Act 2009);
c
in paragraph (e) for “section 392B(1) of that Act” substitute “
section 66 of the Corporation Tax Act 2010
”
, and
d
for paragraph (f) substitute—
f
any Type 4 carry-forward losses of the company falling within section 95(1) of the Corporation Tax Act 2010;