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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 1
- Part 1
- Paragraph 256
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256(1)Amend section 807A (disposals and acquisitions of company loan relationships with or without interest) as follows.
(2)In subsection (2B) for “section 91A” to “relationships)” substitute “section 523 of CTA 2009 (application of Part 5 of that Act to certain shares as rights under creditor relationship)”.
(3)In subsection (6A) (as substituted by paragraph 10 of Schedule 14 to FA 2007) in paragraph (a) for “paragraph 2 of Schedule 13 to the Finance Act 2007” substitute “Chapter 10 of Part 6 of CTA 2009 (see section 548 of that Act)”.
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