# Corporation Tax Act 2010, Paragraph 386


In section 421H(2) (meaning of “employee-controlled” etc) for “same meaning as, by virtue of section 416 of ICTA, it has for the purposes of Part 11 of ICTA” substitute “ meaning given by section 449 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/386 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-386
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.