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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 1
- Part 1
- Paragraph 48
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Version Superseded: 17/07/2012
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Corporation Tax Act 2010, Paragraph 48 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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48(1)Amend section 436A (gross roll-up business: separate charge on profits) as follows.U.K.
(2)In subsection (5) for “Section 396” substitute “ Section 91 of CTA 2010 ”.
(3)In subsection (6) for “section 396” substitute “ section 91 of CTA 2010 ”
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