# Corporation Tax Act 2010, Paragraph 641


In section 632(1) (transferee leaving group because of exempt distribution)—
(a) for the words from “as a result of” to “business),” substitute “ as a result of section 1075 of CTA 2010 (exempt distributions), ” and
(b) in paragraph (b) for “section 214(2) of that Act” substitute “ section 1088(1) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/641 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-641
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.