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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 501 is up to date with all changes known to be in force on or before 12 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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501U.K.In section 199(3)(c) (excluded activities: provision of services or facilities for another business)—
(a)for “section 344(2) of ICTA (persons to whom company's trade may be treated as belonging)” substitute “ section 942 of CTA 2010 ”, and
(b)for the words from “section 343” to the end substitute “ section 941 of that Act ”.
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