Paragraph 400 Corporation Tax Act 2009 (c. 4)I1

England and Wales Not yet in force

In section 145(6) of the Corporation Tax Act 2009—

(a)

omit the “or” after paragraph (c);

(b)

after paragraph (d) insert

“ or
(e)
a planning obligation entered into under section 165 of the Planning (Wales) Act 2026.”

Annotations