Corporation Tax Act 2009 section 591(6)(b)

Extended meaning of reference in section 591(6)(b)

Section 591(6)(b) condition E is extended so that its reference to the provisions in section 591(7) also encompasses the transitional rules in paragraphs 82 and 86 of Schedule 2 to the Corporation Tax Act 2009.

• Condition E in section 591(6)(b) refers to provisions set out in section 591(7)
• This paragraph widens that reference to include two additional transitional provisions
• The additional provisions are paragraphs 82 and 86 of Schedule 2 to the Corporation Tax Act 2009
• The effect is that condition E must be read as if those transitional rules formed part of the section 591(7) provisions