Corporation Tax Act 2010

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698(1)Amend section 1316 (meaning of “connected” persons and “control”) as follows.U.K.

(2)In subsection (1) for “Section 839 of ICTA” substitute “ Section 1122 of CTA 2010 ”.

(3)In subsection (2) for “Section 840 of ICTA” substitute “ Section 1124 of CTA 2010 ”.