# Corporation Tax Act 2009, Paragraph 696


(1) Amend Schedule 15 (accountancy change: spreading of adjustment), Part 2 (corporation tax) as follows.
(2) In paragraph 9(1), in the words after paragraph (c), for “section 64 of and Schedule 22 to FA 2002” substitute “ Chapter 14 of Part 3 of or section 262 of CTA 2009 ”.
(3) In paragraph 10(5)(a) for “Schedule 22 to FA 2002” substitute “ Chapter 14 of Part 3 of or section 262 of CTA 2009 ”.
(4) In paragraph 11(1)(b) for “section 12(7ZA) of ICTA” substitute “ section 10 of CTA 2009 ”.
(5) In paragraph 12(1)(b) for “section 12(7) of ICTA” substitute “ section 12 of CTA 2009 ”.
(6) In paragraph 14(1)(b) for “Schedule A business” substitute “ UK property business ”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/696 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-696
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.