# Corporation Tax Act 2009, Paragraph 515


(1) Amend section 529 (giving effect to allowances and charges) as follows.
(2) In subsection (1) omit “, or a Schedule A business,”.
(3) In subsection (1A)—
(a) omit the words from “is within” to “and he”, and
(b) for “treating him as if he had been carrying on” substitute “ treating the person as having carried on ”.
(4) Omit subsection (2).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/515 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-515
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.