# Corporation Tax Act 2010, Paragraph 591


In section 25(3) (non-UK resident banks: introduction) for “section 840A of ICTA” substitute “ section 1120 of CTA 2010 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/591 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-591
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.