# Corporation Tax Act 2010, Paragraph 349


In section 260(7) (special leasing: corporation tax (excess allowance)) in paragraph (b) for “section 403 of ICTA” substitute “ sections 99 and 113 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/349 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-349
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.