Part 3 – Specific amendments to primary legislation
Amendment of the Corporation Tax Act 2009I120
1
The Corporation Tax Act 200919 is amended as follows.
2
Section 1207 is amended as follows.
a
After subsection (3) insert—
F13A
In the application of this section in England and Wales, the reference in subsection (3)(b) to 12 months is to be read as a reference to the general limit in a magistrates’ court (or to 6 months in relation to an offence committed before 2 May 2022).
b
Omit subsection (6)(a).
3
Section 1216CN is amended as follows.
a
After subsection (3) insert—
F23A
In the application of this section in England and Wales, the reference in subsection (3)(b) to 12 months is to be read as a reference to the general limit in a magistrates’ court (or to 6 months in relation to an offence committed before 2 May 2022).
b
Omit subsection (6)(a).
4
Subsection 1217CN is amended as follows.
a
After subsection (3) insert—
F33A
In the application of this section in England and Wales, the reference in subsection (3)(b) to 12 months is to be read as a reference to the general limit in a magistrates’ court (or to 6 months in relation to an offence committed before 2 May 2022).
b
Omit subsection (6)(a).