# Corporation Tax Act 2009, Paragraph 393


In section 220(3) (accounting period in which certain profits or losses arise) for “section 72 of the Taxes Act 1988” substitute “ section 52 of the Corporation Tax Act 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/393 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-393
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.