Corporation Tax Act 2009 (c. 4)
This section has no associated Explanatory Notes
624In section 476(1) (other definitions)—
(a)in the definition of “associate” for “section 417(3) of ICTA” substitute “section 448 of CTA 2010”, and
(b)in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “section 1139 of CTA 2010”.