# Corporation Tax Act 2009, Paragraph 674


In Schedule 7 (avoidance involving financial arrangements) in paragraph 14—
(a) in sub-paragraph (4)(b) after “1996” insert “ or Part 5 of CTA 2009 ”, and
(b) in sub-paragraph (5) after “1996” insert “ and Part 5 of CTA 2009 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/674 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-674
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.