# Corporation Tax Act 2010, Paragraph 155


In section 59E(11) (further provision as to when corporation tax is due and payable)—
(a) in paragraph (a) for “section 419 of the principal Act (loans to participators etc)” substitute “ section 455 of CTA 2010 (charge to tax in case of loan to participator) ”, and
(b) in paragraph (c) for “section 501A(1) of the principal Act” substitute “ section 330(1) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/155 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.