# Corporation Tax Act 2009, Paragraph 291

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

(1) Amend Schedule 28AA (provision not at arm's length) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In paragraph 6E—
(a) omit “Case III of Schedule D or”, and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Omit paragraph 8(1), (3) and (4).
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/291 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-291
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.