# Corporation Tax Act 2009, Paragraph 371


In section 156(4) (assets of Class 1)—
(a) omit “section 98 of the Taxes Act or”, and
(b) after “ITTOIA 2005” insert “ or section 42 of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/371 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-371
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.