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Corporation Tax Act 2009

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Finance (No. 2) Act 2005 (c. 22)

This section has no associated Explanatory Notes

674In Schedule 7 (avoidance involving financial arrangements) in paragraph 14—

(a)in sub-paragraph (4)(b) after “1996” insert “or Part 5 of CTA 2009”, and

(b)in sub-paragraph (5) after “1996” insert “and Part 5 of CTA 2009”.

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