# Corporation Tax Act 2010, Paragraph 385


In section 357(2) (business entertainment and gifts: exception where employer's expenses disallowed)—
(a) omit “section 505(1)(e) of ICTA or”, and
(b) after “2007” insert “ or section 478 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/385 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-385
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.