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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 1
- Part 2
- Paragraph 344
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Finance Act 1989 (c. 26)
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344(1)Amend section 83 (receipts to be taken into account) as follows.
(2)In subsection (1) for the words from “, for” to the end substitute “computed in accordance with the provisions applicable for the purposes of the taxation of such profits under section 35 of the Corporation Tax Act 2009 (charge on trade profits)”.
(3)For subsection (2ZA)(a) to (c) substitute—
“(a)section 464 of the Corporation Tax Act 2009 (priority of Part 5 of that Act for corporation tax purposes),
(b)section 699 of that Act (priority of Part 7 of that Act for corporation tax purposes), and
(c)section 906 of that Act (priority of Part 8 of that Act for corporation tax purposes).”
(4)In subsection (2AB)(a) for “of the Taxes Act 1988 applicable to Case I of Schedule D” substitute “applicable to the taxation of such profits under section 35 of the Corporation Tax Act 2009”.
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