# Corporation Tax Act 2010, Paragraph 523


In section 395(6) (meaning of “associate” in section 394) 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/523 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-523
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.