Corporation Tax Act 2010, Paragraph 343 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.
343U.K.In section 162(2) (ring fence trade a separate qualifying activity)—
(a)in paragraph (a) for the words from “or within” to “rights, etc)” substitute “ or section 274 of CTA 2010 ”, and
(b)in paragraph (b) for “section 492(1) of ICTA” substitute “ section 279 of CTA 2010 ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
