# Corporation Tax Act 2010, Paragraph 361


In section 561A(2) (transfer of asset by reason of cross-border merger) for paragraph (c) substitute—
“(c) section 948 of CTA 2010 (modified application of CAA 2001 in relation to trade transfers without a change of ownership) does not apply.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/361 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-361
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.