# Corporation Tax Act 2010, Paragraph 158


(1) Amend section 109 (corporation tax on close companies in connection with loans to participators etc) as follows.
(2) In subsection (1) for “sections 419 and 420 of the principal Act” substitute “ sections 455 to 459 of CTA 2010 ”.
(3) In subsection (3) for “the said section 419” substitute “ section 455 of CTA 2010 ”.
(4) In subsection (3A)—
(a) in paragraph (a) for “subsection (4) of section 419 of the principal Act” substitute “ subsection (2) of section 458 of CTA 2010 ”, and
(b) for “the said section 419” substitute “ section 455 of CTA 2010 ”.
(5) In subsection (4) for “section 419(4) of the principal Act” substitute “ section 458 of CTA 2010 ”.
(6) In subsection (5) for “the said sections 419 and 420” substitute “ sections 455 to 459 of CTA 2010 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/158 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.