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

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 4 U.K. Tax treatment of financing costs and income

Taxes Management Act 1970 (c. 9) U.K.

156 U.K. TMA 1970 is amended as follows.

157 (1) Amend the first column of the Table in section 98 (special returns etc) as follows. U.K.

(2) Omit the entry for regulations under Schedule 15 to FA 2009.

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 8 para. 157(3) repealed (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 3(2)

Finance Act 2009 U.K.

158 U.K. FA 2009 is amended as follows.

159 U.K. Omit section 35 (which introduces Schedule 15).

160 U.K. Omit paragraphs 1 to 94 and 97 to 99 of Schedule 15 (tax treatment of financing costs and income).