# Corporation Tax Act 2010, Paragraph 336


In section 115(1)(c)(i) (prohibited allowances: connected persons) for “section 343(1) of ICTA (company reconstructions” substitute “ Chapter 1 of Part 22 of CTA 2010 (transfers of trade ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/336 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-336
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.