SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 5 U.K.Offshore funds

Corporation Tax Act 2009 (c. 4)U.K.

171U.K.CTA 2009 is amended as follows.

172U.K.In section 489 (meaning of “offshore fund etc”)—

(a)for “Sections 40A to 40G of FA 2008” substitute “ Sections 355 to 363 of TIOPA 2010 ”, and

(b)for “sections 40A to 42A” substitute “ Part 8 ”.