# Corporation Tax Act 2010, Paragraph 515


In section 363 (value received by investor during 6 year period: loans) in subsection (5) after “means an amount” insert “ of value ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/515 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-515
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.