# Corporation Tax Act 2010, Paragraph 648


In section 775(4)(b) (transfers within a group) for “section 404 of that Act (limitation of group relief)” substitute “ section 949 of CTA 2010 (dual resident investing companies) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/648 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-648
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.