# Corporation Tax Act 2010, Paragraph 322


(1) Amend Schedule 26 (transfers: tax) as follows.
(2) In paragraph 6 for “within the meaning of section 839 of the 1988 Act” substitute “ (see section 575 of that Act) ”.
(3) In paragraph 15 for “within the meaning of section 839 of the 1988 Act” substitute “ (see section 575 of that Act) ”.
(4) In paragraph 38—
(a) for “section 410(1) or (2) of the 1988 Act” substitute “ section 154(3) or 155(3) of the Corporation Tax Act 2010 ”, and
(b) for “paragraph 5B of Schedule 18 to the 1988 Act” substitute “ section 173 of that Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/322 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-322
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

