http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2

SCHEDULES

SCHEDULE 2Transitionals and savings

Part 3Charge to corporation tax on income

Effect of repeal of section 9(1) of ICTA on relevance of case law

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The repeal by this Act of section 9(1) of ICTA does not affect the relevance for corporation tax purposes of any case law that was relevant for those purposes immediately before the repeal.