# Corporation Tax Act 2009, Paragraph 552


(1) Amend section 357 (business entertainment and gifts: exception where employer's expenses disallowed) as follows.
(2) In subsection (2) for “section 577 of ICTA” substitute “ section 1298 of CTA 2009 ”.
(3) In subsection (3) for “that section” substitute “ section 1298 of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/552 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-552
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.