# Corporation Tax Act 2009, Paragraph 627


(1) Amend section 304 (applying the rules in section 303) as follows.
(2) In subsection (1)(b) for “term” substitute “ terms ”.
(3) In subsection (4) for the words from “securing” to the end substitute
“securing—
(a) an income tax advantage in the application of this Chapter, or
(b) a corporation tax advantage in the application of Chapter 4 of Part 4 of CTA 2009 (profits of property business: lease premiums etc).”
(4) In subsection (5) after “applying” insert “ paragraph (b) of ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/627 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-627
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.