# Corporation Tax Act 2009, Paragraph 575


In section 197(10) (spreading of relief)—
(a) in paragraph (a), for “(trading income) or Case I or II of Schedule D,” substitute “ or Part 3 of CTA 2009 (trading income), ” and
(b) in paragraph (b) for the words from “section 75” to the end substitute “ section 76 of ICTA (expenses of insurance companies) or Chapter 2 of Part 16 of CTA 2009 (expenses of management: companies with investment business), an accounting period. ”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/575 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-575
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.