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 ”.