# Corporation Tax Act 2010, Paragraph 505


In section 310(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 (options for purposes of ownership condition) ”, and
(b) for the words from “section 343” to the end substitute “ section 941 of that Act (trade transfers without change of ownership: ownership condition) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/505 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-505
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.