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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Paragraph 328 is up to date with all changes known to be in force on or before 03 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.
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Changes and effects yet to be applied to Schedule 1 Paragraph 328:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
This section has no associated Explanatory Notes
328U.K.In section 63(2) (cases in which disposal value is nil)—
(a)in paragraph (a) for the words from “charity” to the end substitute “ charitable trust within the meaning of Part 10 of ITA 2007 (see section 519 of that Act) ”,
(b)after paragraph (a) insert—
“(aa)to a charitable company within the meaning of Part 11 of CTA 2010 (see section 467 of that Act),
(ab)to a registered club within the meaning of Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs),”, and
(c)in paragraph (b) for “section 507(1) of ICTA” substitute “ section 468 of CTA 2010 ”.
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