# Corporation Tax Act 2010, Paragraph 241


In section 165A(14) (meaning of “holding company” etc), in the definition of “51% subsidiary”, for “section 838 of the Taxes Act” substitute “ Chapter 3 of Part 24 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/241 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-241
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.