Corporation Tax Act 2010 section 1177

Minor and consequential amendments

Section 1177 introduces Schedule 1 to the Corporation Tax Act 2010, which gives effect to a series of minor and consequential amendments to other legislation.

• This section activates Schedule 1 of the Corporation Tax Act 2010.
• Schedule 1 contains minor amendments to other legislation needed as a result of the Act's rewrite of corporation tax law.
• The amendments are consequential, meaning they update cross-references and terminology in other statutes to align with the new Act.
• No new substantive rules are introduced by this section; it is purely a housekeeping provision.