# Corporation Tax Act 2009, Paragraph 605


In section 175(2) (basis of valuation of trading stock)—
(a) in paragraph (a) after “trade” insert “ , profession or vocation ”, and
(b) in paragraph (b) after “trade” insert “ , profession or vocation ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/605 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-605
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.