# Corporation Tax Act 2010, Paragraph 148


(1) Amend Schedule 26 (reliefs against liability for tax in respect of chargeable profits) as follows.
(2) In paragraph 1(3)(a) for “section 392A(1) or 393A(1)” substitute “ section 37 or 62(1) to (3) of CTA 2010 ”.
(3) In paragraph 1(3)(b) for “charge on income to which section 338(1) applies” substitute “ qualifying charitable donation ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/148 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.