# Corporation Tax Act 2010, Paragraph 371


In section 63(2)(a) (first year allowances for expenditure wholly for a ring fence trade) for “section 501A of the Taxes Act 1988 (inserted by section 91 of this Act)” substitute “ section 330(1) of the Corporation Tax Act 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/371 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-371
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.