SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

94Corporation Tax Act 2009 (c. 4)

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”.