Corporation Tax Act 2009

This adran has no associated Nodiadau Esboniadol

579U.K.In section 246A(4) (case where no relief for provision by an employer)—

(a)in paragraph (a) for “(trading income) or Case I or II of Schedule D” substitute “ or Part 3 of CTA 2009 (trading income) ”, and

(b)in paragraph (b) for “section 75 of ICTA” substitute “ Chapter 2 of Part 16 of CTA 2009 ”.