Article 8 Modification of the Corporation Tax Act 2009

(1)

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

(2)

In section 144, in subsection (1)(c)—

(a)

after “permit” insert “or authorisation”;

(b)

omit the “or” after sub-paragraph (i); and

(c)

after sub-paragraph (ii) insert—

“or

(iii)
any corresponding provision for the time being in force in Scotland,”.

Annotations