Corporation Tax Act 2009

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573(1)Amend section 196 (relief for employers in respect of contributions paid) as follows.U.K.

(2)In subsection (2) for “(trading income) or Case I or II of Schedule D” substitute “ or Part 3 of CTA 2009 (trading income) ”.

(3)In subsection (3) for “section 75 of ICTA” substitute “ Chapter 2 of Part 16 of CTA 2009 ”.