Finance (No. 2) Act 2010 (c. 31)

SCHEDULES

SCHEDULE 5 U.K. Amounts not fully recognised for accounting purposes

Amendments of sections 311, 312 and 599A of CTA 2009 U.K.

1 U.K. F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 5 para. 1 omitted (with effect as mentioned in Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 28, Sch. 4 para. 12(b)