Corporation Tax Act 2009

This section has no associated Explanatory Notes

228U.K.In section 774E (sections 774B and 774D: exceptions)—

(a)in the first sentence of subsection (3), in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “ Part 5 of CTA 2009 ”,

(b)in the second sentence of subsection (3) for “section 100” to “money)” substitute “ Chapter 2 of Part 6 of CTA 2009 (relevant non-lending relationships) ”,

(c)in subsection (4)(b) after “securities)” insert “ or Chapter 10 of Part 6 of CTA 2009 (repos) ”, and

(d)in subsection (4)(c) after “2005” insert “ or Chapter 6 of Part 6 of CTA 2009 ”.