9 Amendments to the Corporation Tax Act 2010
1 The Corporation Tax Act 2010 is amended as follows.
2010 c. 4.
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”.