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

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 13 U.K. General

Income Tax Act 2007 (c. 3) U.K.

326 U.K. ITA 2007 is amended as follows.

327 U.K. In section 1014(2) (orders and regulations under the Income Tax Acts to which the section does not apply) for “and” after paragraph (f) substitute—

“(fa) TIOPA 2010 (see instead section 372 of that Act), and”.

328 U.K. In section 1017 (abbreviated references to Acts) for the “and” at the end of the definition of “TCGA 1992” substitute—

““TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010, and”.