Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Corporation Tax Act 2009 (c. 4) U.K.

597 (1) Amend section 105 (gifts of trading stock to charities etc) as follows. U.K.

(2) In subsection (3) for “paragraph 1 of Schedule 18 to FA 2002” substitute “ section 658(6) of CTA 2010 ”.

(3) After subsection (5) insert—

“(6) This section is subject to section 203 of CTA 2010 (certain disposals of investments to charity).”