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Corporation Tax Act 2010
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Changes over time for: Paragraph 375
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Corporation Tax Act 2010, Paragraph 375 is up to date with all changes known to be in force on or before 08 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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375U.K.In paragraph 8(4) of Schedule 34 (stamp duty: recovery of group relief 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 the Income Tax (Earnings and Pensions) Act 2003 and includes any person falling within section 452(1) of the Corporation Tax Act 2010;”, and
(b)in the definition of “controlling director” for “section 416 of the Taxes Act 1988” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.
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