# Corporation Tax Act 2010, Paragraph 613


In section 410(5) (exception to section 409) in the definition of “CIS-based close company” for “section 416(6) of ICTA because of section 417(3)(a) of that Act” substitute “ section 451(4) to (6) of CTA 2010 because of section 448(1)(a) of that Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/613 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-613
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.