# Corporation Tax Act 2009, Paragraph 607


In section 177(1)(a) (sale basis of valuation: sale to connected person) after “trade”, in both places where it occurs, insert “ , profession or vocation ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/607 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-607
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.