SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
98Corporation Tax Act 2009 (c. 4)
For section 931C(1)(a) (which refers to arrangements to which section 788 of ICTA applies) substitute—
a
arrangements made in relation to the territory have effect under section 2(1) of TIOPA 2010 (“double taxation relief arrangements”), and