# Corporation Tax Act 2009, Paragraph 618


(1) Amend section 288 (the additional calculation rule) as follows.
(2) In subsection (4)—
(a) for “282,” substitute “ 282 above, or in section 217, 219, 220, 221 or 222 of CTA 2009, ”, and
(b) after “section 290(2) to (4)” insert “ above ”.
(3) In subsection (6)—
(a) omit the “and” immediately before paragraph (d), and
(b) after paragraph (d) insert
“, and
(e) in the case of a receipt under Chapter 4 of Part 4 of CTA 2009 (profits of property businesses: lease premiums etc), its receipt period within the meaning of that Chapter (see section 228(6) of that Act).”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/618 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-618
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.