# Corporation Tax Act 2010, Paragraph 236


In section 151BA (CITR: identification of securities of shares on a disposal) in subsection (10)(b)—
(a) in sub-paragraph (i) for “Part 5 of Schedule 16 to the Finance Act 2002” substitute “ Part 7 of CTA 2010 ”,
(b) in sub-paragraph (ii)—
(i) for “so attributable” substitute “ attributable to securities, shares or debentures ”, and
(ii) for “paragraph 26 of that Schedule” substitute “ section 240 of that Act ”, and
(c) in sub-paragraph (iii) for “paragraph 49 of that Schedule” substitute “ section 267 of that Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-236
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.