# Corporation Tax Act 2010, Paragraph 646


In section 772 (equity holders and profits or assets available for distribution) for subsections (1) and (2) substitute—
“(1) Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies for the purposes of sections 768 and 771.
(2) In that Chapter as it applies for those purposes, sections 171(1)(b) and (3), 173, 174 and 176 to 182 of CTA 2010 are to be treated as omitted.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/646 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-646
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.