# Corporation Tax Act 2009, Paragraph 365


(1) Amend section 59 (partnerships) as follows.
(2) In subsection (2)(b) after “capital gains tax” insert “ or corporation tax ”.
(3) In subsection (3)—
(a) after “arrangements” insert “ (so far as providing for that relief) ”, and
(b) after “capital gains tax” insert “ or corporation tax ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/365 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-365
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.