# Corporation Tax Act 2009, Paragraph 609


(1) Amend section 180 (cost to buyer of stock valued on sale basis of valuation) as follows.
(2) In subsection (1) after “trade” insert “ , profession or vocation ”.
(3) In subsection (2)(b) for “section 100(1A) to (1C) of ICTA” substitute “ section 164(3) or sections 165 to 167 of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/609 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-609
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.