SCHEDULES

SCHEDULE 16 Part 2: minor and consequential amendments

PART 3 Amendments of other Acts

Corporation Tax Act 2009

146 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”.