# Corporation Tax Act 2010, Paragraph 564


In section 992(2) (meaning of “company”) for “section 468 of ICTA (authorised unit trusts)” substitute “ section 617 of CTA 2010 (authorised unit trust treated as UK resident company) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/564 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-564
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.