Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 2 U.K. Transfer pricing and advance pricing agreements

Corporation Tax Act 2009 (c. 4) U.K.

145 (1) In the provisions mentioned in sub-paragraph (2) (provisions which relate to intangible fixed assets and refer to matters being subject to adjustments under Schedule 28AA to ICTA) for “Schedule 28AA to ICTA” substitute “ Part 4 of TIOPA 2010 ”. U.K.

(2) The provisions are—

• section 721(3),

• section 728(3),

• section 729(4),

• section 731(5),

• section 736(7),

• section 739(2),

• section 740(4),

• section 742(3), and

• section 743(3).