# Corporation Tax Act 2009, Paragraph 323


In section 78(7)(d) (loan capital) after “2005” insert “ or section 507 of the Corporation Tax Act 2009 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/323 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-323
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.