# Corporation Tax Act 2009, Paragraph 701


In section 276(3) (conditions relating to income) for “paragraph 14(3) of Schedule 26 to FA 2002 as if they were non-trading credits or non-trading debits” substitute “ section 574 of CTA 2009 (non-trading credits and debits to be brought into account under Part 5 of that Act) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/701 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-701
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.