Corporation Tax Act 2010, Paragraph 230 is up to date with all changes known to be in force on or before 07 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.
230U.K.In section 96(10) (payments by and to companies)—
(a)in paragraph (a)—
(i)for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”, and
(ii)for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and
(b)in paragraph (b) for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.
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