# Corporation Tax Act 2010, Paragraph 497


In section 139(4) (the control and independence requirement) in the definition of “control” for “section 416(2) to (6) of ICTA” substitute “ sections 450 and 451 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/497 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-497
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.