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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 710 is up to date with all changes known to be in force on or before 01 February 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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- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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710U.K.In section 45(6) (power to enable dividends of investment trusts to be taxed as interest)—
(a)in the definition of “company” for “section 842 of ICTA” substitute “ Chapter 4 of Part 24 of CTA 2010 (see section 1165(1) of that Act) ”,
(b)in the definition of “investment trust” for “section 842(1) of ICTA” substitute “ section 1158 of CTA 2010 ”, and
(c)in paragraph (a) of the definition of “prospective investment trust” for “section 842 of ICTA (investment trusts)” substitute “ section 1158 of CTA 2010 (meaning of “investment trust”) ”.
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