# Corporation Tax Act 2010, Paragraph 344


(1) Amend section 220 (allocation of expenditure to a chargeable period) as follows.
(2) In subsection (A1)—
(a) in paragraph (a) for “ICTA” substitute “ CTA ”, and
(b) in paragraph (b)—
(i) for “ICTA” (after “that”) substitute “ CTA ”, and
(ii) for “an ICTA” substitute “ a CTA ”.
(3) In subsection (5)—
(a) for “An ICTA” substitute “ A CTA ”, and
(b) for “ICTA” (after “the”) substitute “ CTA ”.
(4) In subsection (6)—
(a) for “An “ICTA” substitute “ A “CTA” , and
(b) for “section 832(1) of ICTA” substitute “ section 1119 of CTA 2010 ”.
(5) In subsection (10) for “Schedule 18 to ICTA” substitute “ Chapter 6 of Part 5 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/344 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-344
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.