Paragraph 454

(1)

Amend Schedule 18 (company tax returns, assessments and related matters) as follows.

(2)

In paragraph 9(2) for “section 6(2) of the Taxes Act 1988” substitute “ section 3 of the Corporation Tax Act 2009 ”.

(3)

In paragraph 10—

(a)

omit sub-paragraphs (2B) and (3), and

(b)

in sub-paragraph (5)—

(i)

for “section 32(7) of the Finance Act 2006” substitute “ section 1182(7) of the Corporation Tax Act 2009 ”, and

(ii)

for “section 32(8)(a)” substitute “ section 1182(8)(a) ”.

(4)

In paragraph 13(3) in the definition of “trading stock” for “section 100(2) of the Taxes Act 1988” substitute “ section 163 of the Corporation Tax Act 2009 ”.

(5)

In paragraph 26(1)(b) for the words from “section 12(5A)” to “Board” substitute “ section 11(3) of the Corporation Tax Act 2009 (power of officer of Revenue and Customs ”.

(6)

In paragraph 52—

(a)

in sub-paragraph (2)—

(i)

in paragraph (ba), for “Schedule 20 to the Finance Act 2000” substitute “ Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”,

(ii)

in paragraph (bb), for “Schedule 22 to the Finance Act 2001” substitute “ Part 14 of the Corporation Tax Act 2009 ”,

(iii)

omit paragraph (bc), and

(iv)

in paragraph (bd) after “credit” insert “ under Part 15 of the Corporation Tax Act 2009 ”,

(b)

omit sub-paragraph (4), and

(c)

in sub-paragraph (5)—

(i)

omit paragraph (ad), and

(ii)

at the end, omit “, (ad)”.

(7)

In paragraph 83A for “Schedule 20 to the Finance Act 2000” substitute “ Part 13 of the Corporation Tax Act 2009 ”.

(8)

In paragraph 83F(1)—

(a)

in paragraph (a), after “tax credit” insert “ under Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”, and

(b)

in paragraph (b), after “by it” insert “ under that Chapter ”.

(9)

In paragraph 83G—

(a)

in paragraph (a) for “paragraph 14 of Schedule 22 to the Finance Act 2001” substitute “ section 1151 of the Corporation Tax Act 2009 ”, and

(b)

in paragraph (b) for “paragraph 24 of that Schedule” substitute “ section 1164 of that Act ”.

(10)

Omit Part 9BA.

(11)

Omit Part 9C.

(12)

Omit paragraph 84 and the italic cross-heading before it.