# The Corporation Tax Act 2009 (Amendment) Order 2009, Article 3: Amendment of the Income and Corporation Taxes Act 1988


(1) The Income and Corporation Taxes Act 1988 is amended as follows.
(2) In section 397(8)(c) (restriction of loss relief in case of farming and market gardening) for sub-paragraphs (i) and (ii) substitute—
“(i) immediately before the change, the trade is carried on by persons who include a company and after the change, no company that carried on the trade in partnership immediately before the change continues to carry it on in partnership, or
(ii) immediately before the change, no company carries on the trade in partnership, and immediately after the change, the trade is carried on in partnership by persons who include a company.”.
(3) In section 785ZB(4) (section 785ZA: definitions) for the words from “the business” to the end substitute “the business the profits or losses of which are determined, in relation to the company, under section 1259 of CTA 2009 (calculation of firm’s profits and losses).”.
(4) In section 830 (territorial sea and designated areas)—
(a) in subsection (1) omit “(including the following provisions of this section)”, and
(b) in the title omit “and designated areas”.

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Source: https://www.legislation.gov.uk/uksi/2009/2860/article/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009-amendment-order-2009/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.