Corporation Tax Act 2010

246 U.K. In section 190(13) (tax recoverable from another group company or controlling director)—

(a) for the definition of “director” substitute—

““director”, in relation to a company, has the meaning given by section 67(1) and (2) of ITEPA 2003 and includes any person falling within section 452(1) of CTA 2010;”, and

(b) in the definition of “controlling director” for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”.