# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 15


In section 357YJ (examples of results that may indicate exclusion not available)—
(a) the existing text becomes subsection (1),
(b) in subsection (1), in the words before paragraph (a), omit “restitution-related”, and
(c) after subsection (1) insert—
“(2) In this section “arrangements” and “tax advantage” have the meaning given by section 357YI.”.

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Source: https://www.legislation.gov.uk/uksi/2017/364/regulation/15 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.