# Corporation Tax Act 2010, Paragraph 659


In section 931B(b) (exemption of distributions received by small companies) for “paragraph (d) or (e) of section 209(2) of ICTA” substitute “ paragraph E or F in section 1000(1) of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/659 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-659
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.