Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 2008 U.K.

581 (1) Amend Schedule 20 (leases of plant or machinery) as follows. U.K.

(2) In paragraph 2(3)—

(a) for “to 809ZD” substitute “ to 809ZF ”, and

(b) in paragraph (a)—

(i) for “section 809ZB(4)” substitute “ section 809ZF(3) to (5) ”, and

(ii) the substituted subsection (which as a result of paragraph (i) is substituted for section 809ZF(3) to (5)) is renumbered “(3)”.

(3) In paragraph 11—

(a) in sub-paragraph (2) omit “Section 502B of ICTA or”,

(b) in sub-paragraph (5) omit “section 502B of ICTA or”,

(c) in sub-paragraph (7) omit “section 502B(2) of ICTA or”,

(d) in sub-paragraph (8) omit “Section 502C of ICTA or”, and

(e) in sub-paragraph (9) omit “section 502D of ICTA or”.