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Corporation Tax Act 2010
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Changes over time for: Paragraph 610
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Corporation Tax Act 2010, Paragraph 610 is up to date with all changes known to be in force on or before 01 March 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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610(1)Amend section 376 (interpretation of section 375) as follows.U.K.
(2)In subsection (1) for the words from “section 414 of ICTA” to the end substitute “ Chapter 2 of Part 10 of CTA 2010 (meaning of “close company”) applies with the omission of section 442(a) (exclusion of non-resident companies) ”.
(3)In subsection (3)—
(a)for “for the purposes of Part 11 of ICTA because of section 417 of that Act” substitute “ within the meaning given by section 454 of CTA 2010 ”, and
(b)for “participator for those purposes” substitute “ such a participator ”.
(4)In subsection (5) in the definition of “CIS-based close company” for “section 416(6) of ICTA because of section 417(3)(a) of that Act” substitute “ section 451(4) to (6) of CTA 2010 because of section 448(1)(a) of that Act ”.
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