# Corporation Tax Act 2010, Paragraph 504


In section 301 (meaning of “qualifying 90% subsidiary”)—
(a) in subsection (3) for “paragraphs 1 and 3 of Schedule 18 to ICTA” substitute “ Chapter 6 of Part 5 of CTA 2010 ”,
(b) in subsection (4)(a) for “paragraph 3 of that Schedule to the first company” substitute “ section 166 of that Act to company A ”, and
(c) in subsection (4)(b) for “paragraph” substitute “ section ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/504 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-504
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.