# Corporation Tax Act 2010, Paragraph 694


(1) Amend section 1307 (apportionment etc of miscellaneous profits and losses to accounting period) as follows.
(2) In subsection (1)(a) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.
(3) In subsection (2) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/694 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-694
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.