# Corporation Tax Act 2010, Paragraph 266


(1) Amend Schedule 5 (attribution of gains to settlors with interest in non-resident or dual resident settlement) as follows.
(2) In paragraph 2—
(a) in sub-paragraph (8)—
(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,
(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”,
(b) in sub-paragraph (9)—
(i) for “section 416 of the Taxes Act” substitute “ section 449 of CTA 2010 ”,
(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and
(c) in sub-paragraph (10) for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.
(3) In paragraph 2A—
(a) in sub-paragraph (8)—
(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,
(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”,
(b) in sub-paragraph (9)—
(i) for “section 416 of the Taxes Act” substitute “ section 449 of CTA 2010 ”,
(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and
(c) in sub-paragraph (10) in the definition of “participator” for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.
(4) In paragraph 8—
(a) in sub-paragraph (8)—
(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,
(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and
(b) in sub-paragraph (9) for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.
(5) In paragraph 9—
(a) in sub-paragraph (9)—
(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,
(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”,
(b) in sub-paragraph (10)—
(i) for “section 416 of the Taxes Act” substitute “ section 449 of CTA 2010 ”,
(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and
(c) in sub-paragraph (11) in the definition of “participator” for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-266
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.