SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 2Transfer pricing and advance pricing agreements

Corporation Tax Act 2009 (c. 4)

131

1

Amend section 410(5) (interpretation of section) as follows.

2

In the definition of “non-qualifying territory” for “paragraph 5E of Schedule 28AA to ICTA” substitute “ section 173 of TIOPA 2010 ”.

3

In the definition of “small or medium-sized enterprise” for “paragraph 5D of that Schedule” substitute “ section 172 of TIOPA 2010 ”.