8.—(1) The Corporation Tax Act 2009(1) is amended as follows.
(2) In section 144, in subsection (1)(c)—
(a)after “permit” insert “or authorisation”;
(b)omit the “or” after sub-paragraph (i); and
(c)after sub-paragraph (ii) insert—
“or
(iii)any corresponding provision for the time being in force in Scotland,”.