Corporation Tax Act 2010, Paragraph 390 is up to date with all changes known to be in force on or before 09 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.
390U.K.In section 479(9)(b) (amount of gain realised on occurrence of chargeable event) for “section 402(6) of ICTA” substitute “ section 183(1) 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.
