Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

673

1

Amend section 1105 (amount of unrelieved trading loss) as follows.

2

In subsection (2)—

a

in paragraph (a) for “section 393A(1)(a) of ICTA to set the loss against” substitute “ section 37(3)(a) of CTA 2010 to deduct the loss from total ”,

b

in paragraph (b) for “section 393A(1)(b) of that Act (losses set against” substitute “ section 37(3)(b) of that Act (losses deducted from total ”, and

c

in paragraph (c) for “section 403(1)” substitute “ Part 5 ”.

3

In subsection (3)—

a

in paragraph (a) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”, and

b

in paragraph (b) for “section 393A(1)(b)” substitute “ section 37(3)(b) ”.