SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

226Corporation Tax Act 2010

1

Section 839 (deduction under section 76 of ICTA not to exceed commercial rent) is amended as follows.

2

In subsection (1), for “the deduction under section 76 of ICTA allowed for” substitute “the amount to be taken into account as mentioned in section 835(2)(c) or 836(2)(c) in respect of”.

3

In subsection (3), for “The deduction” substitute “The amount of the payment to be taken into account”.

4

In the heading, omit “under section 76 of ICTA”.