This section has no associated Explanatory Notes
312U.K.In paragraph 2(a) of Schedule 15 (territorial extension of charge to tax_supplementary provisions) for “or section 874 of the Income Tax (Trading and Other Income) Act 2005;” substitute “ , section 874 of the Income Tax (Trading and Other Income) Act 2005 or section 1313 of the Corporation Tax Act 2009; ”.