# Corporation Tax Act 2010, Paragraph 383


(1) Amend section 68 (meaning of “material interest” in a company) as follows.
(2) In subsection (2) for “such associates” substitute “ other such associates ”.
(3) In subsection (3) for “such associates” substitute “ other such associates ”.
(4) In subsection (4)—
(a) in the definition of “associate”—
(i) for “section 417(3) of ICTA” substitute “ section 448 of CTA 2010 ”,
(ii) for “section 417(3)”, in the second place, substitute “ section 448(1) ”, and
(b) in the definition of “participator” 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/383 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-383
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.