Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Corporation Tax Act 2009 (c. 4)

628

1

Amend section 493 (the qualifying investments test) as follows.

2

In subsection (2)(b) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.

3

In subsection (6) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.

4

In subsection (7) for “section 468(9) of ICTA” substitute “ section 619 of CTA 2010 ”.