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Corporation Tax Act 2010
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Changes over time for: Paragraph 646
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- 01/04/2010- Amendment
- 14/03/2012
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Corporation Tax Act 2010, Paragraph 646 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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This section has no associated Explanatory Notes
646U.K.In section 772 (equity holders and profits or assets available for distribution) for subsections (1) and (2) substitute—
“(1)Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies for the purposes of sections 768 and 771.
(2)In that Chapter as it applies for those purposes, sections 171(1)(b) and (3), 173, 174 and 176 to 182 of CTA 2010 are to be treated as omitted.”
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