Corporation Tax Act 2009

This sectionnoteType=Explanatory Notes has no associated

660In section 56 (application of Chapter)—E+W+S+N.I.

(a)in subsections (2) and (3) for “profit share return” substitute “ alternative finance return ”,

(b)omit subsection (4)(b) and the “and” immediately before it,

(c)omit subsection (5), and

(d)in subsection (6)—

(i)for “Section 54” substitute “ Section 209(6A) of ICTA, and

(ii)for “profit share return” substitute “ alternative finance return ”.