# Corporation Tax Act 2009, Paragraph 503


In section 390(1) (interpretation of section 389), in the definition of “premium” for paragraph (a) and the “or” immediately after it substitute—
“(a) an amount brought into account as a receipt in calculating the profits of a UK property business under sections 217 to 221 of CTA 2009 that is calculated by reference to the sum, or”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/503 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-503
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.