# Corporation Tax Act 2009, Paragraph 509


In section 454(1)(c) (qualifying expenditure) for “section 531(3)(a) of ICTA” substitute “ section 178 of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/509 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-509
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.