# Corporation Tax Act 2010, Paragraph 246


In section 190(13) (tax recoverable from another group company or controlling director)—
(a) for the definition of “director” substitute—
““director”, in relation to a company, has the meaning given by section 67(1) and (2) of ITEPA 2003 and includes any person falling within section 452(1) of CTA 2010;”, and
(b) in the definition of “controlling director” for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/246 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-246
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.