# Corporation Tax Act 2010, Paragraph 623


In section 465(3) (exclusion of distributions except in tax avoidance cases)—
(a) in paragraph (b) for “section 209(6A) of ICTA” substitute “ section 1019 of CTA 2010 ”,
(b) in paragraph (c) for “section 477A(3)(b) of ICTA” substitute “ section 1054 of CTA 2010 ”, and
(c) in paragraph (d) for “section 486(1) and (9) of ICTA” substitute “ sections 1055 and 1057 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/623 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-623
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.