# Corporation Tax Act 2010, Paragraph 452


In section 375(1) (interpretation of sections 373 and 374) for the definition of “umbrella company” substitute—
““umbrella company” has the meaning given by section 615 of CTA 2010.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/452 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-452
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.