# Corporation Tax Act 2010, Paragraph 356


In section 420(b) (meaning of “disposal receipt”) after “or” insert “ section 918 of CTA 2010 (cases where expenditure taken into account under Part 2, 5 or 8 of this Act) or ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/356 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-356
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.