# Corporation Tax Act 2010, Paragraph 511


(1) Amend section 348 (CITR: tax relief certificates) as follows.
(2) In subsection (3)—
(a) omit “which” where it first appears,
(b) in paragraph (a) at the beginning insert “ which ”, and
(c) in paragraph (b) for “paragraph 12 of Schedule 16 to FA 2002” substitute “ section 229 of CTA 2010 ”.
(3) In subsection (7)—
(a) for “the amount” substitute “ an amount ”, and
(b) for “takes effect” substitute “ comes into force ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/511 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-511
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.