# Corporation Tax Act 2010, Paragraph 268


In paragraph 19(1) of Schedule 5B (interpretation)—
(a) in the definition of “51 per cent. subsidiary” for “section 838 of the Taxes Act” substitute “ Chapter 3 of Part 24 of CTA 2010 ”, and
(b) in the definition of “associate” for “subsections (3) and (4) of section 417 of the Taxes Act if in those subsections” substitute “ section 448 of CTA 2010 if in that section ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/268 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-268
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.