This section has no associated Explanatory Notes
138(1)Amend section 440B (modifications where tax charged under Case I of Schedule D) as follows.U.K.
(2)In subsection (1) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 (charge on trade profits) ”.
(3)In subsection (4A) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 ”.
(4)In subsection (4B) for “in accordance with Case I of Schedule D” substitute “ under section 35 of CTA 2009 ”.
(5)In the title for “Case I of Schedule D” substitute “ section 35 of CTA 2009 ”.