# Corporation Tax Act 2010, Paragraph 404


In section 53(2) (deemed market value where transaction involves connected company) for “Section 839 of the Taxes Act 1988” substitute “ Section 1122 of the Corporation Tax Act 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/404 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-404
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.