# The Income Tax Act 2007 (Amendment) (No. 2) Order 2009, Article 2: Amendment of the Income and Corporation Taxes Act 1988


(1) The Income and Corporation Taxes Act 1988 is amended as follows.
(2) In section 576D (share loss relief: the control and independence requirement) after subsection (3) insert—
“(3A) Section 839 (connected persons) applies for the purposes of this section.”.
(3) In section 777(13) (transactions in land: provisions supplementary to section 776), in the definition of “capital”—
(a) after “section 776” insert “of this Act and Chapter 3 of Part 13 of ITA 2007”, and
(b) for “corporation tax purposes” substitute “purposes of the Tax Acts”.

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Source: https://www.legislation.gov.uk/uksi/2009/2859/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.