SCHEDULES
SCHEDULE 18Further minor and consequential amendments
PART 2Amendments of other Acts of Parliament
Corporation Tax Act 2010 (c. 4)
I1129
1
The Corporation Tax Act 2010 is amended as follows.
2
In section 161 (restricted right to dividends), in subsection (8), for paragraph (a), and the “and” following it, substitute—
a
in relation to a dividend paid by a company that is a PRA-authorised person for the purposes of the FISMA, the Prudential Regulation Authority,
aa
in relation to a dividend paid by a company that is authorised for the purposes of the FISMA but does not fall within paragraph (a), the Financial Conduct Authority, and
3
In section 635 (application of Chapter 6 of Part 13: banks etc. in compulsory liquidation), in subsection (2)(a), for “Part 4” substitute “
Part 4A
”
.
4
In section 1120 (meaning of “bank”), in subsection (3), for “Part 4” substitute “
Part 4A
”
.