# Corporation Tax Act 2009, Paragraph 603


In section 170(3)(b) (deduction for capital expenditure) for “section 91(1)(b) of ICTA” substitute “ section 147(2)(b) of CTA 2009 ” and for “section 91(1)(a) of ICTA substitute “ section 147(2)(a) of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/603 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-603
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.