Schedule 1: Minor and consequential amendments Part 1: Income and Corporation Taxes Act 1988.The charge to corporation tax Section 782 of ICTA
3447.Subsection (9) is concerned with successions. Section 337(1)(b) of ICTA and section 18 of ITTOIA are not concerned with successions. And section 337(1)(a) is not rewritten in this Act. So the closing words of subsection (9) are no longer needed and this Act omits them.