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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 721 is up to date with all changes known to be in force on or before 18 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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721(1)Amend paragraph 18 of Schedule 46 (duties of senior accounting officers of qualifying companies) as follows.U.K.
(2)In sub-paragraph (1) in the definition of “company”—
(a)for “section 468A of ICTA” substitute “ section 613 of CTA 2010 ”, and
(b)for “section 842 of ICTA” substitute “ section 1158 of CTA 2010 ”.
(3)In sub-paragraph (3) for “Section 838 of ICTA” substitute “ Chapter 3 of Part 24 of CTA 2010 ”.
(4)In sub-paragraph (4) for “section” substitute “ Chapter ”.
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