# Corporation Tax Act 2009, Paragraph 147

Extent: E+W+S+N.I.

(1) This paragraph applies if immediately before 1 April 2009 a provision of subordinate legislation (within the meaning of the Interpretation Act 1978) treated amounts as losses incurred in a transaction in respect of which a person is within the charge to corporation tax under Case VI of Schedule D.
(2) As long as the provision continues to be expressed by reference to Case VI of Schedule D, it has effect as if it treated the amounts as losses incurred in a transaction in respect of which the person is within the charge to corporation tax under a provision to which section 1173 of CTA 2010 applies.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/147 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-147
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.