# Corporation Tax Act 2010, Paragraph 285


In the following provisions of the Value Added Tax Act 1994, for “section 839 of the Taxes Act” substitute “ section 1122 of the Corporation Tax Act 2010 ”
(a) section 43(2C)(b) (groups of companies),
(b) paragraph 1(4) of Schedule 6 (valuation: special cases),
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) in Part 2 of Schedule 8 (zero-rating), Note (4B) to Group 8 (transport),
(e) in Part 2 of Schedule 9 (exemptions)—
(i) Note (6) to Group 2 (insurance), and
(ii) Note (17) to Group 10 (sports etc), and
(f) paragraph 34(2) of Schedule 10 (buildings and land).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/285 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-285
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.