# Corporation Tax Act 2009, Paragraph 220


(1) Amend section 761 (charge to income tax or corporation tax of offshore income gain) as follows.
(2) In subsection (1)(b)(ii) for “as a profit or gain under Case VI of Schedule D” substitute “ , under the charge to corporation tax on income, ”.
(3) In subsection (2) for “section 11(2A)(c)” substitute “ section 19(3)(c) of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/220 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-220
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.