# Corporation Tax Act 2009, Paragraph 604


In section 171(2)(d) (allocation of ancillary capital expenditure) for “section 91(1)(b) of ICTA,” substitute “ section 147(2)(b) of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/604 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-604
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.