# Corporation Tax Act 2010, Paragraph 681


(1) Amend section 1210 (use of losses in later periods) as follows.
(2) In subsection (2) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.
(3) In subsection (5)—
(a) in paragraph (a)—
(i) for “set against other” substitute “ deducted from total ”, and
(ii) for “section 393A of ICTA” substitute “ section 37 of CTA 2010 ”, and
(b) in paragraph (b) for “section 403” substitute “ Part 5 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/681 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-681
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.