Corporation Tax Act 2009 (c. 4)
This section has no associated Explanatory Notes
639In section 629(5) (tax avoidance), in the definition of “tax advantage”, for “section 840ZA of ICTA” substitute “section 1139 of CTA 2010”.
639In section 629(5) (tax avoidance), in the definition of “tax advantage”, for “section 840ZA of ICTA” substitute “section 1139 of CTA 2010”.