# Corporation Tax Act 2010, Paragraph 445


In section 100(4) (meaning of sale and lease-back arrangement) for “section 779(1) or (2) or 780(1) of ICTA” substitute “ section 835(1) or (2) or 836(1) or (2) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/445 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-445
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.