# Corporation Tax Act 2010, Paragraph 616


(1) Amend section 443 (restriction of relief for interest where tax relief schemes involved) as follows.
(2) In subsection (5) for “as a result of section 403 of ICTA (amounts which may be surrendered by way of group relief)” substitute “ under Chapter 4 of Part 5 of CTA 2010 (claims for group relief) ”.
(3) In subsection (7) for “section 402 of ICTA (see subsection (1) of that section)” substitute “ Part 5 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/616 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-616
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.