# Corporation Tax Act 2009, Paragraph 613


In section 249(3) (debts released after cessation) for the words from “the occurrence” to the end substitute “ a reference to a company ceasing to be within the charge to corporation tax in respect of a trade. ”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/613 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-613
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.