SCHEDULES

SCHEDULE 1 U.K.Small profits rate for non-ring fence profits

PART 3 U.K.Consequential amendments

CTA 2010 U.K.

24 U.K.In section 543 (REITs: financing-cost ratio), after subsection (4) insert—

“(5) Accordingly, it is charged to corporation tax at the main rate of corporation tax.”