# Corporation Tax Act 2010, Paragraph 334


In section 108(1)(b)(i) (effect of disposal to connected person on overseas leasing pool) for “section 343(1) of ICTA (company reconstructions without change of ownership)” substitute “ Chapter 1 of Part 22 of CTA 2010 (transfers of trade without a change of ownership) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/334 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-334
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.