# Corporation Tax Act 2009, Paragraph 379


(1) Amend section 210A (ring-fencing of losses) as follows.
(2) In subsection (10A)—
(a) for “Case I profits”, in both places where it occurs, substitute “ life assurance trade profits ”, and
(b) for “provisions applicable to Case I of Schedule D” substitute “ life assurance trade profits provisions ”.
(3) In subsection (11)(c) (ring-fencing of losses) for “paragraph 4(3) of Schedule 11 to the Finance Act 1996” substitute “ section 389(1) of CTA 2009 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/379 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-379
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.