SCHEDULES

SCHEDULE 18U.K.Further minor and consequential amendments

PART 2 U.K.Amendments of other Acts of Parliament

Corporation Tax Act 2010 (c. 4)U.K.

129(1)The Corporation Tax Act 2010 is amended as follows.U.K.

(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 ”.