# Corporation Tax Act 2010, Paragraph 464 In section 420(1)(b) (loans and advances to trustees of settlements that have ended) for β€œis or has been assessed or is liable to be assessed under section 419 of ICTA (loans to participators in close companies etc)” substitute β€œ is or was chargeable to tax under section 455 of CTA 2010 (charge to tax in case of loan to participator) ”. --- Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/464 (the official version) Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-464 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.