# Corporation Tax Act 2009, Paragraph 500


In section 331(1)(b) (meaning of “capital value”) for sub-paragraph (i) and the “or” immediately after it substitute—
“(i) an amount brought into account as a receipt in calculating the profits of a property business under sections 217 to 221 of CTA 2009 that is calculated by reference to the sum, or”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/500 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-500
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.