# Corporation Tax Act 2009, Paragraph 588


In section 22(2)(b) (payments for wayleaves) for “would otherwise be brought into account in calculating the profits” substitute “ incurred by the trader in respect of the wayleave would otherwise be brought into account in calculating profits ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/588 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-588
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.