# Corporation Tax Act 2010, Paragraph 676


In section 1142(1) (meaning of “qualifying body”)—
(a) for paragraph (c) substitute—
“(c) an association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association),” and
(b) in paragraph (d) for “section 519A(2)” substitute “ section 986 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/676 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-676
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.