# Corporation Tax Act 2010, Paragraph 637


(1) Amend section 541 (debits for deemed interest under stock lending arrangements disallowed) as follows.
(2) In subsection (1) for “section 736B(2) of ICTA” substitute “ section 812 of CTA 2010 ”.
(3) In subsection (2)—
(a) for “section 736B(2A) of that Act” substitute “ subsection (3) of that section ”,
(b) after “Part 5” insert “ of this Act ”, and
(c) for “section 736B(2) of that Act” substitute “ subsection (2) of that section ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/637 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-637
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.