# Corporation Tax Act 2010, Paragraph 658


In section 847(5)(a) (transfers involving other taxes) for “section 209 of ICTA (meaning of “distribution”),” substitute “ Chapter 2 of Part 23 of CTA 2010 (matters which are distributions), except section 1000(2), ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/658 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-658
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.