# Corporation Tax Act 2009, Paragraph 547


(1) Amend Schedule 10 (tax) as follows.
(2) In paragraph 9—
(a) in sub-paragraph (1) for “section 84” to “that Act)” substitute “ Part 5 of the Corporation Tax Act 2009 (loan relationships) ”, and
(b) in sub-paragraph (2) for the words “that Chapter” substitute “ that Part ”.
(3) In paragraph 11—
(a) in sub-paragraph (3) for the words from “section 100” to the end substitute “ section 173 of ITTOIA 2005 or section 162 of the Corporation Tax Act 2009 (valuation of trading stock on cessation). ”, and
(b) in sub-paragraph (4) for the words from “section 100” to the end substitute “ section 174 of ITTOIA 2005 or (as the case may be) section 163 of the Corporation Tax Act 2009. ”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/547 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-547
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.