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”.