Corporation Tax Act 2010

This section has no associated Explanatory Notes

643(1)Amend section 710 (other definitions) as follows.U.K.

(2)In the definition of “bank”—

(a)in paragraph (b) for “section 840A(1)(b) of ICTA” substitute “ section 1120(2)(b) of CTA 2010 ”, and

(b)in paragraph (c) for “section 840A(1)(c) of that Act” substitute “ section 1120(2)(c) of CTA 2010 ”.

(3)In the definition of “open-ended investment company” for “section 468A(2) of ICTA” substitute “ section 613 of CTA 2010 ”.