# Corporation Tax Act 2010, Paragraph 154


In section 12B(4A) (records to be kept for purposes of returns) for “section 234 of the principal Act” substitute “ section 1100 of CTA 2010 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/154 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-154
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.