SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 3Relocation of section 42 of ICTA

Corporation Tax Act 2009 (c. 4)

23

CTA 2009 is amended as follows.

24

In section 242(2) (determination by tribunal) for the words from “take part” to the end substitute

be a party to—

a

any proceedings under subsection (1), and

b

any appeal arising out of those proceedings.