# Corporation Tax Act 2010, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/230 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-230
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.