# Corporation Tax Act 2009, Paragraph 294


In section 39(3) (treatment for taxation purposes of enemy debts etc written off during the war), in paragraph (b) of the proviso—
(a) in sub-paragraph (i) for “section 75(1) of the Income and Corporation Taxes Act 1988” substitute “ section 1219 of the Corporation Tax Act 2009 ”, and
(b) in sub-paragraph (ii) for “that Act” substitute “ the Income and Corporation Taxes Act 1988 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/294 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-294
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.