# Corporation Tax Act 2010, Paragraph 617


In section 448(1)(c) (exchange gains and losses on debtor relationships: equity notes where holder associated with issuer) for “section 209(2)(e)(vii) of ICTA” substitute “ section 1015(6) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/617 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-617
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.