Regulation 4 Amendment of the Corporation Tax Act 2009

The Corporation Tax Act 2009^f1 is amended as follows.

In section 430(1) (interpretation: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.

In section 439(1) (interpretation), in the definition of “company” for “the Annex” substitute “Part A of Annex I”.

In section 681(1) (interpretation: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.

In section 688(1) (interpretation), in the definition of “company” for “the Annex” substitute “Part A of Annex I”.

In section 819(5)(a) (European cross-border transfers of business: introduction: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.

In section 823(5) (interpretation of sections 821 and 822: references to a company) for “the Annex” substitute “Part A of Annex I”.

In section 1319 (other definitions), in the definition of “the Mergers Directive” from “(EEC)” to the end substitute “2009/133/EC,”.