# Corporation Tax Act 2009, Paragraph 551


In section 180(5)(d) (threshold for benefit of loan to be treated as earnings) 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/551 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-551
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.