SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 2Transfer pricing and advance pricing agreements
Corporation Tax Act 2009 (c. 4)
128
1
Amend section 376(5) (interpretation of section 375) as follows.
2
In the definition of “non-qualifying territory” for “paragraph 5E of Schedule 28AA to ICTA” substitute “
section 173 of TIOPA 2010
”
.
3
In the definition of “small or medium-sized enterprise” for “paragraph 5D of that Schedule” substitute “
section 172 of TIOPA 2010
”
.