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Corporation Tax Act 2009
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502(1)Amend section 354 (buildings temporarily out of use) as follows.U.K.
(2)In subsection (3), in the words after paragraph (b)—
(a)for “section 105 of ICTA” substitute “ section 196 of CTA 2009 ”, and
(b)for “section 103 or 104(1) of ICTA” substitute “ Chapter 15 of Part 3 of CTA 2009 ”.
(3)In subsection (5) for “section 18 of ITTOIA 2005 or section 337(1) of ICTA” substitute “ section 577(2A) of this Act or section 18 of ITTOIA 2005 ”.
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