SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 5Offshore funds
Income Tax (Trading and Other Income) Act 2005 (c. 5)
168
In section 378A(7)
(offshore fund distributions) for “section 40A of FA 2008” substitute “
section 354 of TIOPA 2010 (see sections 355 to 363 of that Act)
”
.