# Corporation Tax Act 2010, Paragraph 522


In section 394(5) (meaning of “material interest” in section 393)—
(a) in the definition of “control” for “has the meaning given by section 416(2) to (6) of ICTA” substitute “ is to be read in accordance with sections 450 and 451 of CTA 2010 ”, and
(b) in the definition of “participator” for “section 417(1) of ICTA” substitute “ section 454 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/522 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-522
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.