# Corporation Tax Act 2010, Paragraph 517


In section 365 (receipts of insignificant value to be added together) after subsection (7) insert—
“(8) This section is subject to section 368 (value received if there is more than one investment).”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/517 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-517
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.