Paragraph 472

(1)

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

(2)

In Part 1 at the end insert—

“
CTA 2010 The Corporation Tax Act 2010
”

(3)

In Part 2—

(a)

in the entry for “accounting period”, in the second column, for “section 834(1) of ICTA” substitute “ section 1119 of CTA 2010 ”,

(b)

in the entry for “close company”, in the second column, for “sections 414 and 415 of ICTA” substitute “ Chapter 2 of Part 10 of CTA 2010 ”,

(c)

in the entry for “permanent establishment”, in the second column, for “section 148 of FA 2003” substitute “ Chapter 2 of Part 24 of CTA 2010 ”, and

(d)

at the appropriate place insert—

“
bonus share capital (in Chapter 3 of Part 4) section 414A(1)
”