# Corporation Tax Act 2009, Paragraph 242

Extent: E+W+S+N.I.

(1) Amend section 787 (restriction of relief for payments of interest) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Omit subsection (1A).
(4) In subsection (2) omit “or total profits”.
(5) Omit subsection (3).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/242 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-242
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.