# The Capital Allowances (Structures and Buildings Allowances) Regulations 2019, Regulation 9: Amendments to the Corporation Tax Act 2010


(1) The Corporation Tax Act 2010 is amended as follows.
(2) 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”.
(3) 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111187746/regulation/9 (the official version)
Page: https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.