# Corporation Tax Act 2009, Paragraph 292


(1) Amend Schedule 30 (transitional provisions and savings) as follows.
(2) Omit paragraphs 2 to 4.
(3) Omit paragraph 5.
(4) In paragraph 7(5)(b) after “business” insert “ , or begins to carry on a trade, ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/292 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-292
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.