SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Corporation Tax Act 2009
208
1
Section 1251 (car hire) is amended as follows.
2
In subsection (3), after “subsection (2)” insert “
(including as applied by section 82(4) of FA 2012)
”
.
3
In subsection (5)—
a
at the end of paragraph (a) insert “
or
”
, and
b
omit paragraph (c) (together with the “or” before that paragraph).