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 ”.