SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 2Transfer pricing and advance pricing agreements
Corporation Tax Act 2009 (c. 4)
135
1
Amend section 447 (exchange gains and losses on debtor relationships: loans disregarded under Schedule 28AA to ICTA) as follows.
2
In subsection (1)(c) for “paragraph 1 of Schedule 28AA to ICTA” substitute “
section 147(3) or (5) of TIOPA 2010
”
.
3
In subsection (5) for “Schedule 28AA to ICTA” substitute “
Part 4 of TIOPA 2010
”
.
4
In subsection (7) for “Schedule 28AA to ICTA (see paragraph 1 of that Schedule)” substitute “
Part 4 of TIOPA 2010 (see sections 149 and 151 of that Act)
”
.
5
In the title for “Schedule 28AA to ICTA” substitute “
Part 4 of TIOPA 2010
”
.