# Corporation Tax Act 2010, Paragraph 117


(1) Amend section 826 (interest on tax overpaid) as follows.
(2) In subsection (4)—
(a) for “section 419(4)”, in the first place, substitute “ section 458 of CTA 2010 ”,
(b) for “section 419(4), in the second place, substitute “ that section ”, and
(c) for “section 419(4A)” substitute “ section 458(4) of CTA 2010 ”.
(3) In subsection (7A)—
(a) in paragraph (b)—
(i) for “section 393A(1)”, in the first place, substitute “ section 37 of CTA 2010 ”,
(ii) for “set off” substitute “ relieved ”, and
(iii) for “section 393A(1) or 393B(3)” substitute “ section 37 or 42 of that Act ”, and
(b) in the words after paragraph (c) for “section 393A(1)” substitute “ section 37 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/117 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.