SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 2Transfer pricing and advance pricing agreements
Corporation Tax Act 2009 (c. 4)
137
In section 455(5)
(section does not apply 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
”
.