# Corporation Tax Act 2010, 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)
”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/472 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-472
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.