# Corporation Tax Act 2010, Paragraph 525


In section 426(7) (election by donor: gift treated as made in previous tax year) for the words from “section 25(10)” to the end substitute “ and sections 471 and 475 of CTA 2010 (charitable companies and eligible bodies: income tax treated as paid etc)). ”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/525 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-525
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.