Corporation Tax Act 2010

This section has no associated Explanatory Notes

582(1)Amend Schedule 36 (information and inspection powers) as follows.U.K.

(2)In paragraph 36—

(a)in sub-paragraph (1)(b) for “section 767A or 767AA of ICTA” substitute “ section 710 or 713 of CTA 2010 ”, and

(b)in sub-paragraph (3) for “Section 769 of ICTA” substitute “ Chapter 7 of Part 14 of CTA 2010 ”.

(3)In paragraph 37B(3)—

(a)omit paragraph (a), and

(b)at the end of paragraph (b) insert , or

(c)section 733 of CTA 2010 (company liable to counteraction of corporation tax advantage).