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

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 2 U.K. Transfer pricing and advance pricing agreements

Corporation Tax Act 2009 (c. 4) U.K.

128 (1) Amend section 376(5) (interpretation of section 375) as follows. U.K.

(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 ”.