# Corporation Tax Act 2010, Paragraph 606


In section 345(1)(b) (transferee leaving group otherwise than because of exempt distribution) for the words from “as a result of” to the end substitute “ as a result of section 1075 of CTA 2010 (exempt distributions) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/606 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-606
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.