# Corporation Tax Act 2009, Paragraph 550


In section 178(d) (exception for loans where interest qualifies for tax relief) for “, or a Schedule A business,” substitute “ (within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/550 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-550
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.