21(1)Sections 1217 and 1218 of CTA 2009 are renumbered as follows—U.K.
(a)section 1217 becomes section 1218A, and
(b)section 1218 becomes section 1218B.
(2)In the following provisions of CTA 2009, for “section 1218” substitute “ section 1218B ”
section 985(3),
section 999(4),
section 1000(3),
section 1013(3), and
section 1021(3).
(3)In Schedule 4 to CTA 2009—
(a)in the entry for “company with investment business (in Part 16)”, for “section 1218(1) and (2)” substitute “ section 1218B(1) and (2) ”, and
(b)in the entry for “investment business in a company (in Part 16)”, for “section 1218(3)” substitute “ section 1218B(3) ”.
(4)In section 18 of CAA 2001, for “section 1218” substitute “ section 1218B ”.
Commencement Information
I1Sch. 18 para. 21 in force at 19.7.2013 for the purposes of the amendments made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)
I2Sch. 18 para. 21 in force at 1.4.2014 for the purposes of the amendments made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)