# Corporation Tax Act 2010, Paragraph 514


(1) Amend section 361 (disposal of securities or shares during 5 year period) as follows.
(2) In subsection (3) for “for” (before “a tax year”) substitute “ in respect of ”.
(3) In subsection (5) for “for” (before “any tax year”) substitute “ in respect of ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/514 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-514
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.