# Corporation Tax Act 2009, Paragraph 314


In section 3(2) (allowance of expenditure (other than expenditure on long-term assets and abortive exploration expenditure)) in the first sentence—
(a) omit “under subsection (2) of section 579 of the Taxes Act or”,
(b) after “(“ITTOIA 2005”)” insert “ or section 77 of the Corporation Tax Act 2009 ”, and
(c) omit “that subsection or”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/314 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-314
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.