# Corporation Tax Act 2009, Paragraph 634


In section 671 (successive absolute interests)—
(a) at the end of subsection (4) add “ (or, where the previous holder is a company chargeable to corporation tax, having regard to the application of section 954(4) of CTA 2009 to the previous holder) ”, and
(b) at the end of subsection (6) add “ (but, in a case where the last previous holder or any earlier previous holder is a company chargeable to corporation tax, having regard to the application of section 954(6) of CTA 2009 to the previous holder) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/634 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-634
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.