# Corporation Tax Act 2010, Paragraph 521


In section 392(4) (loan to buy interest in close company)—
(a) in the definition of “close investment-holding company”, for the words from “has” to “relief)” substitute “ is to be read in accordance with section 34 of CTA 2010 ”, and
(b) in the definition of “associated company” for “section 416 of ICTA” substitute “ section 449 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/521 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-521
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.