Taxation (International and Other Provisions) Act 2010

This section has no associated Explanatory Notes

21(1)Amend section 806B as follows.U.K.

(2)In subsection (2)(b) for “section 797” substitute “ section 42 of TIOPA 2010 ”.

(3)In subsection (3)(b) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”.

(4)In subsection (4)—

(a)in paragraph (a) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”,

(b)in paragraph (b) for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,

(c)in paragraph (b) for “M%” substitute “ M ”, and

(d)in paragraph (b)(ii) for “U” substitute “ PA ”.

(5)In subsection (5)—

(a)for “subsection (2) or (3) of section 801” substitute “ section 65(4) of TIOPA 2010 ”,

(b)in each of paragraphs (a), (b)(ii) and (c)(ii) for “subsection (2) or (3), as the case may be, of section 801” substitute “ section 65(4) of TIOPA 2010 ”,

(c)for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,

(d)for “M%” substitute “ M ”, and

(e)for “U” substitute “ PA ”.

(6)In subsection (7)(b) for “section 799(1)” substitute “ section 59 of TIOPA 2010 ”.

(7)In subsection (10)—

(a)in the definition of “lower level dividend” for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”,

(b)in paragraph (a) of the definition of “the relevant tax” for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”, and

(c)in paragraph (b) of that definition for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”.