# Corporation Tax Act 2009, Paragraph 374


In section 161(3)(a) (appropriations to and from stock) for “under Case I of Schedule D” substitute “ under Chapter 2 of Part 3 of CTA 2009 and the trade is carried on wholly or partly in the United Kingdom ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/374 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-374
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.