Corporation Tax Act 2010, Paragraph 244 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.
244(1)Amend section 179 (company ceasing to be a member of group: post-appointed day cases) as follows.U.K.
(2)In subsection (4) for the words from “and sections 403A and 403B of the Taxes Act” to the end substitute “ and sections 138 to 142 of CTA 2010 have effect accordingly as if the actual circumstances were as they are treated as having been ”.
(3)In subsection (9A)—
(a)for “Section 416(2) to (6) of the Taxes Act” substitute “ Sections 450 and 451 of CTA 2010 ”,
(b)for “it has” substitute “ they have ”, and
(c)for “Part XI of that Act” substitute “ Part 10 of CTA 2010 ”.
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