# The Tax Law Rewrite Acts (Amendment) Order 2013, Article 10: Corporation Tax Act 2010


In section 144(2) (condition 1: claimant company owned by consortium), for “total profits” (in both places) substitute “available total profits”.

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Source: https://www.legislation.gov.uk/uksi/2013/463/article/10 (the official version)
Page: https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.