Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 1 U.K. Double taxation relief

Corporation Tax Act 2009 (c. 4) U.K.

94 U.K. In section 782(1)(a) (intangible fixed assets transferred in the course of certain transfers of a business)—

(a) for “section 807B(2)(b)(iii) of ICTA” substitute “ section 116(2)(b)(iii) of TIOPA 2010 ”, and

(b) for “section 807C” substitute “ section 117 ”.