# Corporation Tax Act 2010, Paragraph 321


(1) Amend Schedule 7 (transfer schemes: tax) as follows.
(2) In paragraph 11(1)(b) for “section 343 of the 1988 Act (company reconstructions without a change of ownership)” substitute “ Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) ”.
(3) In paragraph 13—
(a) in sub-paragraph (2) for “section 343 of the 1988 Act (company reconstructions without a change of ownership)” substitute “ Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) ”,
(b) in sub-paragraph (3) for “that section” substitute “ that Chapter ”,
(c) in sub-paragraph (4) for the words from “under section 393(1)” to the end substitute “ under section 45 of the Corporation Tax Act 2010 (carry forward of trading losses) by virtue of section 944(3) of that Act ”, and
(d) in sub-paragraph (6) for “section 393(1)” substitute “ section 45 of the Corporation Tax Act 2010 ”.
(4) In paragraph 14(2) for “section 768 of the 1988 Act” substitute “ Chapter 2 of Part 14 of the Corporation Tax Act 2010 (but not section 674(1) of that Act) ”.
(5) In paragraph 15—
(a) in sub-paragraph (1) for “section 781 of the 1988 Act” substitute “ Chapter 4 of Part 19 of the Corporation Tax Act 2010 ”, and
(b) in sub-paragraph (2) for “section 783(4)” substitute “ section 879 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/321 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-321
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.