# Corporation Tax Act 2010, Paragraph 252


In section 228 (conditions for relief: supplementary) for subsection (10) substitute—
“(10) Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies for the purposes of section 227(4) as if—
(a) the trustees were a company, and
(b) references to section 151(4)(a) and (b) of that Act were references to section 227(4) above.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/252 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-252
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.