# Corporation Tax Act 2010, Paragraph 328


In section 63(2) (cases in which disposal value is nil)—
(a) in paragraph (a) for the words from “charity” to the end substitute “ charitable trust within the meaning of Part 10 of ITA 2007 (see section 519 of that Act) ”,
(b) after paragraph (a) insert—
“(aa) to a charitable company within the meaning of Part 11 of CTA 2010 (see section 467 of that Act),
(ab) to a registered club within the meaning of Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs),”, and
(c) in paragraph (b) for “section 507(1) of ICTA” substitute “ section 468 of CTA 2010 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/328 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-328
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.