# Corporation Tax Act 2010, Paragraph 231


In section 117(1) (meaning of qualifying corporate bond) for the words from “sub-paragraph (5)” to the end substitute “ section 162 of CTA 2010 if for paragraphs (a) to (c) of subsection (2) of that section there were substituted the words “corporate bonds (within the meaning of section 117 of TCGA 1992)” .

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/231 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-231
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.