# Corporation Tax Act 2010, Paragraph 644


In section 753(3)(b) (treatment of non-trading losses) for “(see section 403 of ICTA)” substitute “ under Part 5 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/644 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-644
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.