Paragraph 522
Amend Schedule 1 (abbreviations and defined expressions) as follows.
In Part 1 at the end insert—
“
CTA 2009 The Corporation Tax Act 2009 ”
In Part 2—
in the entry for “accounting period”, in the second column, for “section 12 of ICTA” substitute “ Chapter 2 of Part 2 of CTA 2009 ”,
after the entry for “car (in Part 2)” insert—
“
the charge to corporation tax on income section 2(3) of CTA 2009 (as applied by section 834(1) of ICTA) ”,
in the entry for “overseas property business”, for the words in the second column substitute “ Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”,
omit the entry for “Schedule A business”, and
in the entry for “UK property business”, in the second column, at the end insert “ and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”.