# Corporation Tax Act 2009, Paragraph 595


(1) Amend section 67 (restrictions on section 61 expenses: corporation tax receipts) as follows.
(2) In subsection (3)(a), after “2005” insert “ but before 1st April 2009 ”.
(3) In the title after “receipts” insert “ under ICTA ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/595 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-595
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.