# Corporation Tax Act 2010, Paragraph 455


In section 401(7) (relief: qualifying distributions after linked non-qualifying distribution) for “section 254(1) of ICTA” substitute “ section 1117(1) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/455 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-455
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.