# Corporation Tax Act 2010, Paragraph 227


In section 13(12) (attribution of gains to members of non-resident companies) for “section 417(1) of the Taxes Act for the purposes of Part XI of that Act (close companies)” substitute “ section 454 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/227 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-227
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.