Corporation Tax Act 2010

624 U.K. In section 476(1) (other definitions)—

(a) in the definition of “associate” for “section 417(3) of ICTA” substitute “ section 448 of CTA 2010 ”, and

(b) in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “ section 1139 of CTA 2010 ”.