Corporation Tax Act 2010, Paragraph 261 is up to date with all changes known to be in force on or before 02 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.
261(1)Amend section 271 (other miscellaneous exemptions) as follows.U.K.
(2)In subsection (3) for “section 519A of the Taxes Act” substitute “ section 986 of CTA 2010 ”.
(3)In subsection (6)(b) for the words from “Association” to the end substitute “ association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association). ”
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