# Corporation Tax Act 2010, Paragraph 293


In paragraph 11(2D) of Schedule 15 (other adjustments in case of chargeable assets etc) for paragraphs (a) and (b) substitute—
“(a) sections 450 and 451 of the Corporation Tax Act 2010 (meaning of control) apply as they apply for the purposes of Part 10 of that Act;
(b) subject to paragraph (c) below, “associate” and “participator” have the same meaning as in that Part (see sections 448 and 454 of that Act);”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/293 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-293
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.