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Corporation Tax Act 2010

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Changes over time for: Paragraph 497

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Point in time view as at 14/03/2012.

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Corporation Tax Act 2010, Paragraph 497 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. Help about Changes to Legislation

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497U.K.In section 139(4) (the control and independence requirement) in the definition of “control” for “section 416(2) to (6) of ICTA” substitute “ sections 450 and 451 of CTA 2010 ”.

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