SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
146Corporation Tax Act 2009
In section 203(4) (property businesses)—
a
for “section 432AA of ICTA” substitute “section 86 of FA 2012”, and
b
for “in the case of” substitute “for the purpose of applying the I - E rules in relation to”.