# Corporation Tax Act 2009, Paragraph 385


In section 288(1) (interpretation)—
(a) at the appropriate place insert—
““CTA 2009” means the Corporation Tax Act 2009;”,
(b) for the definition of “personal representatives” substitute—
““personal representatives” has the same meaning as in Chapter 3 of Part 10 of CTA 2009 (see section 968 of that Act);”,
(c) in the definition of “trading stock” for “section 100(2) of the Taxes Act” substitute “ section 163 of CTA 2009 ”, and
(d) at the appropriate place insert—
““UK property business” means—
(a) a UK property business within the meaning of the Income Tax Acts (see section 989 of ITA 2007), or
(b) a UK property business within the meaning of the enactments relating to corporation tax (see section 834B of the Taxes Act);”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-385
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.