# Corporation Tax Act 2010, Paragraph 597


(1) Amend section 105 (gifts of trading stock to charities etc) as follows.
(2) In subsection (3) for “paragraph 1 of Schedule 18 to FA 2002” substitute “ section 658(6) of CTA 2010 ”.
(3) After subsection (5) insert—
“(6) This section is subject to section 203 of CTA 2010 (certain disposals of investments to charity).”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/597 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-597
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.