# Finance Act 2012, Paragraph 13


In section 59F (arrangements for paying tax on behalf of group members) in subsection (6) for paragraph (b) and the “and” after it substitute—
“(b) a sum charged on a company at step 5 in section 371BC(1) of TIOPA 2010 (controlled foreign companies) as if it were an amount of corporation tax, and”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.