Part 2 Consequential Amendments
Finance Act 2016 (2016 c 24) | Legislation

Part 2 Consequential Amendments

FA 1998

2

Schedule 18 to FA 1998 (company tax returns) is amended as follows.

3

In paragraph 25(3)—

(a)     insert “or†at the end of paragraph (b), and

(b)     omit paragraph (d) and the “or†preceding it.

4

In paragraph 42(4)—

(a)     insert “or†at the end of paragraph (a), and

(b)     omit paragraph (c) and the “or†preceding it.

CTA 2009

5

In section A1 of CTA 2009 (overview of the Corporation Tax Acts), in subsection (2)—

(a)     omit paragraph (h), and

(b)     after that paragraph insert—

“(ha)     Part 6A of that Act (hybrid and other mismatches),â€.

CTA 2010

6

CTA 2010 is amended as follows.

7

In section 938N (group mismatch schemes: priority)—

(a)     omit paragraph (d), and

(b)     after that paragraph insert—

“(da)     Part 6A of that Act (hybrid and other mismatches);â€.

8

In section 938V (tax mismatch schemes: priority)—

(a)     omit paragraph (c), and

(b)     after that paragraph insert—

“(ca)     Part 6A of TIOPA 2010 (hybrid and other mismatches);â€.

TIOPA 2010

9

TIOPA 2010 is amended as follows.

10

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