# Corporation Tax Act 2010, Paragraph 405


In section 54(3)(b) (exceptions from deemed market value rule) for “section 839(3) of the Taxes Act 1988” substitute “ section 1122(6) of the Corporation Tax Act 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/405 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-405
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.