# Corporation Tax Act 2010, Paragraph 604


In section 297(5)(c) (trading credits and debits to be brought into account under Part 3) for “section 494(2A) of ICTA” substitute “ sections 286(5) and 287(5) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/604 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-604
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.