Regulation 9 Amendments to the Corporation Tax Act 2010

The Corporation Tax Act 2010^f1 is amended as follows.

In section 682 (restriction on the deduction of the expenses of management: general provision), in subsection (3), for “section 253” substitute “sections 253 and 270HE”.

In section 699 (restriction on the deduction of the expenses of management: asset transferred within group), in subsection (3), for “section 253” substitute “sections 253 and 270HE”.