# Corporation Tax Act 2009, Paragraph 189


In section 570(4) (payments under certified schemes which are not repayments of contributions), in the words after paragraph (c), for the words from “section 337(1)” to the end substitute “ section 18 of ITTOIA 2005 or section 41 of CTA 2009 (company starting or ceasing to be within charge to corporation tax) is to be treated as effecting a cessation of trading. ”

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/189 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.