472(1)Amend Schedule 4 (abbreviations and defined expressions) as follows.U.K.
(2)In Part 1 at the end insert—
| “CTA 2010 | The Corporation Tax Act 2010” |
(3)In Part 2—
(a)in the entry for “accounting period”, in the second column, for “section 834(1) of ICTA” substitute “ section 1119 of CTA 2010 ”,
(b)in the entry for “close company”, in the second column, for “sections 414 and 415 of ICTA” substitute “ Chapter 2 of Part 10 of CTA 2010 ”,
(c)in the entry for “permanent establishment”, in the second column, for “section 148 of FA 2003” substitute “ Chapter 2 of Part 24 of CTA 2010 ”, and
(d)at the appropriate place insert—
| “bonus share capital (in Chapter 3 of Part 4) | section 414A(1)” |