Corporation Tax Act 2010

This adran has no associated Nodiadau Esboniadol

352U.K.In section 267A(3) (restriction on effect of election)—

(a)in paragraph (a) for “Part 2” to “etc)” substitute “ Chapter 3 of Part 9 of CTA 2010 ”, and

(b)in paragraph (b) for “Part 3 of that Schedule” substitute “ Chapter 4 of that Part ”.