SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 12 U.K.Amendments for purposes connected with other tax law rewrite Acts

Finance Act 2004 (c. 12) U.K.

302 (1) Amend section 318 (interpretation of Part 7) as follows. U.K.

(2) In subsection (1)—

(a) after the definition of “arrangements” insert—

““company” has the meaning given by section 1121 of the Corporation Tax Act 2010;”, and

(b) after the definition of “tax” insert—

““trade” includes every venture in the nature of trade.”

(3) Omit subsection (2).