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Corporation Tax Act 2010

Section 451: Section 450: rights to be attributed etc

1369.This section supplements section 450. It is based on section 416(4) to (6) of ICTA.

1370.Subsections (2) and (3) rewrite, respectively, section 416(4) and (5) of ICTA.

1371.Subsections (4) to (6) rewrite section 416(6) of ICTA, paragraphing it and breaking it up into sense-units.

1372.Sections 439(5), 446(5) and 447(6) provide for the application of provisions of this section.

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