Corporation Tax Act 2010

Income Tax Act 2007

501 In section 199(3)(c) (excluded activities: provision of services or facilities for another business)—

(a) for “section 344(2) of ICTA (persons to whom company’s trade may be treated as belonging)” substitute “section 942 of CTA 2010”, and

(b) for the words from “section 343” to the end substitute “section 941 of that Act”.