# Corporation Tax Act 2010, Paragraph 651


In section 787(5) (company ceasing to be member of group because of exempt distribution)—
(a) in the definition of “exempt distribution” for “section 213(2) of ICTA” substitute “ section 1076 or 1077 of CTA 2010 ”, and
(b) in the definition of “chargeable payment” 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/651 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-651
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.