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Corporation Tax Act 2010
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Changes over time for: Paragraph 621
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- 01/04/2010- Amendment
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Corporation Tax Act 2010, Paragraph 621 is up to date with all changes known to be in force on or before 26 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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621U.K.In section 463(5) (profits available for relief under section 462)—
(a)in paragraph (c) for “section 338 of ICTA (charges on income deducted from total profits)” substitute “ Part 6 of CTA 2010 (charitable donations relief) ”,
(b)in paragraph (d) for “section 393A of ICTA (losses set off against” substitute “ section 37 of CTA 2010 (losses deducted from total ”, and
(c)in paragraph (e)(ii) for “section 338 of ICTA” substitute “ Part 6 of CTA 2010 ”.
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