Taxation of Chargeable Gains Act 1992
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Nodiadau Esboniadol
246In section 190(13) (tax recoverable from another group company or controlling director)—
(a)for the definition of “director” substitute—
““director”, in relation to a company, has the meaning given by section 67(1) and (2) of ITEPA 2003 and includes any person falling within section 452(1) of CTA 2010;”, and
(b)in the definition of “controlling director” for “section 416 of the Taxes Act” substitute “sections 450 and 451 of CTA 2010”.