Corporation Tax Act 2009

This adran has no associated Nodiadau Esboniadol

683U.K.In section 97 (beneficial loans to employees)—

(a)in subsection (1)(a) after “2005” insert “ or section 503 or 504 of CTA 2009 ”,

(b)in subsection (2)(b)(i) after “section 47” insert “ of FA 2005 or section 503 of CTA 2009 ”, and

(c)in subsection (2)(b)(ii) after “section 47A” insert “ of FA 2005 or section 504 of CTA 2009 ”.