# Corporation Tax Act 2009, Paragraph 631


In section 419(2) (loans and advances to persons who die) for paragraph (b) substitute—
“(b) section 947 of CTA 2009” (under which similar provision is made for the purposes of Chapter 3 of Part 10 of that Act)”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/631 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-631
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.