# Corporation Tax Act 2010, Paragraph 355


In section 416B(5) (expenditure incurred by company for purposes of a ring fence trade) for “section 501A of the Taxes Act 1988” substitute “ section 330(1) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/355 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-355
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.