Paragraph 647

(1)

Amend Schedule 4 (abbreviations and defined expressions) as follows.

(2)

In Part 1 at the end insert—

“
CTA 2009 The Corporation Tax Act 2009
”

(3)

In Part 2—

(a)

in the entry for “accounting period”, in the second column—

(i)

for “sections 12 and” substitute “ section ”, and

(ii)

at the end insert “ and Chapter 2 of Part 2 of CTA 2009 ”, and

(b)

omit the entry for “Schedule A business”.