Source: http://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/667/enacted
Timestamp: 2019-07-21 22:09:52
Document Index: 131299885

Matched Legal Cases: ['art 4', 'art 5', 'art 7', 'art 3', 'art 8', 'art 4', 'art 5', 'art 7', 'art 4', 'art 5']

667(1)Amend Schedule 10 (taxation provisions relating to transfer schemes) as follows.
(a)in sub-paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” substitute “Part 5 of the Corporation Tax Act 2009”, and
(b)in sub-paragraph (b) for “Schedule 26 to the Finance Act 2002 (derivative contracts)” substitute “Part 7 of the Corporation Tax Act 2009 (derivative contracts)”.
(3)In paragraph 10(5) for the words from “under” to the end substitute “under Part 3 of the Corporation Tax Act 2009 in respect of the trade or part of a trade in question for periods in which the trade was carried on wholly or partly in the United Kingdom.”
(a)in sub-paragraph (1) for “Schedule 29 to the Finance Act 2002 (c. 23)” and “an existing asset”, in both places where it occurs, substitute “Part 8 of the Corporation Tax Act 2009” and “a pre-FA 2002 asset” respectively, and
(b)in sub-paragraph (2) for “that Schedule”, in both places where it occurs, substitute “that Part”.
(a)in sub-paragraph (1) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” substitute “Part 5 of the Corporation Tax Act 2009”, and
(b)in sub-paragraph (2) for “paragraph 12(8) of Schedule 9 to” substitute “section 335(6) of”.
(a)in sub-paragraph (1) for “Schedule 26 to the Finance Act 2002 (derivative contracts)” substitute “Part 7 of the Corporation Tax Act 2009 (derivative contracts)”, and
(b)in sub-paragraph (2) for “paragraph 28(6) of that Schedule” substitute “section 624(3) of that Act”.
(a)in sub-paragraph (1) for “paragraph 11 of Schedule 9 to the Finance Act 1996 (c. 8)” substitute “section 444 of the Corporation Tax Act 2009”, and
(b)in sub-paragraph (2) for “Chapter 2 of Part 4 of the Finance Act 1996” and “that Chapter” substitute “Part 5 of the Corporation Tax Act 2009” and “that Part” respectively.