# Corporation Tax Act 2009, Paragraph 578


(1) Amend section 246 (restriction of deduction for non-contributory provision) as follows.
(2) In subsection (2)—
(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 “section 75 of ICTA” substitute “ Chapter 2 of Part 16 of CTA 2009 ”.
(3) In subsection (3)—
(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 “of section 75 or 76 of ICTA in relation to the employer,” substitute “ in relation to the employer of section 76 of ICTA or Chapter 2 of Part 16 of CTA 2009, ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/578 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-578
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.