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Regulations correct drafting errors

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The Corporation Tax Act 2010 (Amendment) Order, SI 2010/2902, corrects minor errors in some CTA 2010 consequential amendments and transitional provisions, and restores the law to its position before CTA 2010. The Acts affected are CTA 2009, CTA 2010 itself and TCGA 1992.

The Taxation (International and Other Provisions) Act 2010 (Amendment) Order, SI 2010/2901, makes consequential amendments and undoes unintended changes resulting from the work of the Tax Law Re-write project. The Acts affected are TCGA 1992, ITTOIA 2005 and TIOPA 2010.