Corporation Tax Act 2010, Paragraph 383 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
383(1)Amend section 68 (meaning of “material interest” in a company) as follows.U.K.
(2)In subsection (2) for “such associates” substitute “ other such associates ”.
(3)In subsection (3) for “such associates” substitute “ other such associates ”.
(4)In subsection (4)—
(a)in the definition of “associate”—
(i)for “section 417(3) of ICTA” substitute “ section 448 of CTA 2010 ”,
(ii)for “section 417(3)”, in the second place, substitute “ section 448(1) ”, and
(b)in the definition of “participator” for “section 417(1) of ICTA” substitute “ section 454 of CTA 2010 ”.
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