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

Part 9 U.K. Amendments to relocate provisions of tax legislation

365 Alternative finance arrangements U.K.

Schedule 2, which—

(a) inserts a new Part 10A in ITA 2007 (see Part 1 of the Schedule),

(b) inserts a new Chapter 4 in Part 4 of TCGA 1992 (see Part 2 of the Schedule), and

(c) makes other amendments (see Part 3 of the Schedule),

has effect.