Paragraph 696
(1)
Amend Schedule 15 (accountancy change: spreading of adjustment), Part 2 (corporation tax) as follows.
(2)
In paragraph 9(1), in the words after paragraph (c), for “section 64 of and Schedule 22 to FA 2002” substitute “ Chapter 14 of Part 3 of or section 262 of CTA 2009 ”.
(3)
In paragraph 10(5)(a) for “Schedule 22 to FA 2002” substitute “ Chapter 14 of Part 3 of or section 262 of CTA 2009 ”.
(4)
In paragraph 11(1)(b) for “section 12(7ZA) of ICTA” substitute “ section 10 of CTA 2009 ”.
(5)
In paragraph 12(1)(b) for “section 12(7) of ICTA” substitute “ section 12 of CTA 2009 ”.
(6)
In paragraph 14(1)(b) for “Schedule A business” substitute “ UK property business ”.