History

In s. 356, in the title, the words “businesses within the charge to corporation tax” substituted for “Schedule A businesses” by CTA 2009, s. 1322 and Sch. 1, para. 629(5), with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and capital gains tax purposes for the tax year 2009–10 and subsequent tax years. (The words to be substituted wrongly appeared in CTA 2009, Sch. 1, para. 629(5) as enacted as “Schedule A business”. This error was corrected in a correction slip issued in July 2009.)

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