# Corporation Tax Act 2010, Paragraph 460


(1) Amend section 412 (cash equivalent of share capital) as follows.
(2) In subsection (1) for the words from “within” to the end substitute “ issued as mentioned in section 410(1)(a) is the amount of the cash dividend alternative (see section 414A(2)). ”
(3) In subsection (3) for “within section 249(1)(b) of ICTA (bonus share capital)” substitute “ issued as mentioned in section 410(1)(b) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/460 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-460
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.