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SCHEDULE 8E+W+S+N.I.Minor and consequential amendments

Part 2 E+W+S+N.I.Transfer pricing and advance pricing agreements

Income Tax (Trading and Other Income) Act 2005 (c. 5)E+W+S+N.I.

122In section 173(2) (trading stock not to be valued if paragraph 1(2) of Schedule 28AA to ICTA has effect) for “paragraph 1(2) of Schedule 28AA to ICTA” substitute “ section 147(3) or (5) of TIOPA 2010 ”.E+W+S+N.I.