# Corporation Tax Act 2010, Paragraph 557


In section 936(2) (recipients who are to be paid gross)—
(a) in paragraph (b) for “section 519A(2) of ICTA” substitute “ section 986 of CTA 2010 ”,
(b) in paragraph (e) for “section 507(1) of ICTA” substitute “ section 468 of CTA 2010 ”, and
(c) for paragraph (f) substitute—
“(f) a body which is an association for the purposes of section 469(1)(a) of CTA 2010 (scientific research associations) and complies with the conditions in subsections (2) and (3) of that section,”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/557 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-557
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.