Part 1 Income and Corporation Taxes Act 1988
Corporation Tax Act 2009 (2009 c 4) | Legislation

SCHEDULE 1 Minor and Consequential Amendments

Section 1322

Part 1 Income and Corporation Taxes Act 1988

1

The Income and Corporation Taxes Act 1988 (c 1) is amended as follows.

2

(1)     Amend section 6 (the charge to corporation tax and exclusion of income tax and capital gains tax) as follows.

(2)     Omit subsections (1) to (3).

(3)     In subsection (4) omit the words from “, sections†to “248â€.

(4)     Omit subsection (4A).

3

Omit section 8 (general scheme of corporation tax).

4

(1)     Amend section 9 (computation of income: application of income tax principles) as follows.

(2)     Omit subsections (1) to (4).

(3)     In subsection (5) omit “, by virtue of this section or otherwise,â€.

(4)     Omit subsection (6).

5

In section 11 (companies not resident in United Kingdom) omit subsections (1) to (2A).

6

Omit section 11AA (determination of profits attributable to permanent establishment).

7

Omit section 12(1) to (7ZA) and (9) (basis of, and periods for, assessment).

8

Omit section 15 (Schedule A).

9

Omit section 18 (Schedule D).

10

Omit section 21A (computation of amount chargeable under Schedule A).

11

Omit section 21B (application

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