Paragraph 146

United Kingdom

(1)

This paragraph applies if—

(a)

a provision of the Corporation Tax Acts (“the rule”) contains a reference such as is mentioned in F1section 1173(1) of CTA 2010 (that is, a reference to any provision to which F2section 1173 of CTA 2010 applies),

(b)

immediately before 1 April 2009 the reference was to Case VI of Schedule D (or, if the rule rewrites a provision that is repealed by this Act, the corresponding reference in that provision was to Case VI of Schedule D), and

(c)

by virtue of that reference, the rule (or the provision that it rewrites) then applied in relation to amounts charged, under a provision of subordinate legislation, to corporation tax under Case VI of Schedule D.

(2)

As long as the provision of subordinate legislation continues to be expressed by reference to Case VI of Schedule D, the Corporation Tax Acts have effect as if it were listed in the table in F3section 1173(2) of CTA 2010 .

(3)

In this paragraph “subordinate legislation” has the same meaning as in the Interpretation Act 1978 (c. 30).

Annotations

Textual amendments

F1: Words in Sch. 2 para. 146(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 703(2)(a)(i) (with Sch. 2)
F2: Words in Sch. 2 para. 146(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 703(2)(a)(ii) (with Sch. 2)
F3: Words in Sch. 2 para. 146(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 703(2)(b) (with Sch. 2)