Corporation Tax Act 2010, Paragraph 322 is up to date with all changes known to be in force on or before 06 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.
322(1)Amend Schedule 26 (transfers: tax) as follows.U.K.
(2)In paragraph 6 for “within the meaning of section 839 of the 1988 Act” substitute “ (see section 575 of that Act) ”.
(3)In paragraph 15 for “within the meaning of section 839 of the 1988 Act” substitute “ (see section 575 of that Act) ”.
(4)In paragraph 38—
(a)for “section 410(1) or (2) of the 1988 Act” substitute “ section 154(3) or 155(3) of the Corporation Tax Act 2010 ”, and
(b)for “paragraph 5B of Schedule 18 to the 1988 Act” substitute “ section 173 of that Act ”.
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