# Corporation Tax Act 2010, Paragraph 624


In section 476(1) (other definitions)—
(a) in the definition of “associate” for “section 417(3) of ICTA” substitute “ section 448 of CTA 2010 ”, and
(b) in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “ section 1139 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/624 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-624
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.