# Corporation Tax Act 2010, Paragraph 100


In section 755D(10) (“control” and the two “40 per cent” tests) for “subsection (7) of section 839” substitute “ section 1122(4) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/100 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.