Corporation Tax Act 2009

Finance Act 1950 (c. 15) U.K.

293 U.K. The Finance Act 1950 is amended as follows.

294 U.K. In section 39(3) (treatment for taxation purposes of enemy debts etc written off during the war), in paragraph (b) of the proviso—

(a) in sub-paragraph (i) for “section 75(1) of the Income and Corporation Taxes Act 1988” substitute “ section 1219 of the Corporation Tax Act 2009 ”, and

(b) in sub-paragraph (ii) for “that Act” substitute “ the Income and Corporation Taxes Act 1988 ”.