# Corporation Tax Act 2010, Paragraph 114


In section 806A(2) (eligible unrelieved foreign tax dividends: introductory)—
(a) in paragraph (a) for “trading income for the purposes of section 393” substitute “ a profit of the trade for the purposes of section 45 of CTA 2010 ”, and
(b) in paragraph (b) for the words from “paragraphs” to the end of that paragraph substitute “ subsection (1)(a) and (b) of section 46 of CTA 2010, would by virtue of that section fall to be treated as a profit of the trade for the purposes of section 45 of that Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/114 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.