# Corporation Tax Act 2010, Paragraph 380


In section 51(5) (conditions of liability where intermediary is a partnership) for “section 417(1) of ICTA” substitute “ section 454 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/380 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-380
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.