Paragraph 501

In section 199(3)(c) (excluded activities: provision of services or facilities for another business)—

(a)

for “section 344(2) of ICTA (persons to whom company's trade may be treated as belonging)” substitute “ section 942 of CTA 2010 ”, and

(b)

for the words from “section 343” to the end substitute “ section 941 of that Act ”.