# Corporation Tax Act 2009, Paragraph 497


In section 282 (buildings outside the United Kingdom) for the words from “or that apply” to the end substitute “ or corporation tax purposes. ”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/497 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-497
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.