# Corporation Tax Act 2010, Paragraph 653


(1) Amend section 796 (interpretation of section 795) as follows.
(2) In subsection (4) in paragraph (b) of the definition of “director” for “section 417(5) of ICTA (read with section 417(6) of that Act)” substitute “ section 452(1) of CTA 2010 ”.
(3) In subsection (5) for “has the meaning given by section 416(2) to (6) of ICTA” substitute “ is to be read in accordance with sections 450 and 451 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/653 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-653
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.