# Corporation Tax Act 2010, Paragraph 528


In section 442(7)(b) (qualifying interests in land held jointly) for the words from “given” to “land” substitute “ given, because of the disposal of the qualifying interest in land, under this Chapter and as a result of Chapter 3 of Part 6 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/528 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-528
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.