# Corporation Tax Act 2010, Paragraph 343


In section 162(2) (ring fence trade a separate qualifying activity)—
(a) in paragraph (a) for the words from “or within” to “rights, etc)” substitute “ or section 274 of CTA 2010 ”, and
(b) in paragraph (b) for “section 492(1) of ICTA” substitute “ section 279 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/343 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-343
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.