Paragraph 230

In section 96(10) (payments by and to companies)—

(a)

in paragraph (a)—

(i)

for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”, and

(ii)

for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and

(b)

in paragraph (b) for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.