Corporation Tax Act 2009

This section has no associated Explanatory Notes

361U.K.In section 33A (value shifting: modification of sections 30 to 33 in relation to chargeable intangible asset)—

(a)in subsection (1) for “Schedule 29 to the Finance Act 2002” substitute “ Part 8 of CTA 2009 ”,

(b)in subsection (2)—

(i)in paragraph (a) for “that Schedule (see paragraph 19 of that Schedule” substitute “ that Part (see section 734 of that Act ”,

(ii)in paragraph (b) for “paragraph 55 of that Schedule” substitute “ section 775 of that Act ”, and

(iii)in paragraph (c) for “paragraph 58 or 60 of that Schedule” substitute “ section 780 or 785 of that Act ”,

(c)in subsection (3) for “that Schedule (see paragraph 15 of that Schedule” substitute “ that Part (see section 723 of that Act ”, and

(d)in subsection (4) for “that Schedule” substitute “ that Part ”.