# Corporation Tax Act 2010, Paragraph 495


In section 69(7) (whether trade is same trade) for “has the same meaning as in Part 11 of ICTA (see section 416 of that Act)” substitute “ is to be read in accordance with sections 450 and 451 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/495 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-495
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.