SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Income and Corporation Taxes Act 1988 (c. 1)
20
1
Amend section 806A as follows.
2
In subsection (2)—
a
in paragraph (c) for “section 801A” substitute “
section 67(6) of TIOPA 2010
”
,
b
in paragraph (c) for “subsection (1)(b) of that section” substitute “
section 67(3) of that Act
”
,
c
in paragraph (d) for “section 803” substitute “
section 70(2) of TIOPA 2010
”
,
d
in paragraph (d) for “subsection (1)(b) of that section” substitute “
section 70(1)(d) of that Act
”
, and
e
in paragraph (e) for “section 811” substitute “
section 112 of TIOPA 2010
”
.
3
In subsection (4)(a) for “section 797” substitute “
section 42(2) of TIOPA 2010
”
.
4
In subsection (5)—
a
for “section 799(1)” substitute “
section 57(1) of TIOPA 2010
”
,
b
for “section 801(2) or (3)” substitute “
section 65(4) of TIOPA 2010
”
, and
c
for “subsection (2) or (3) of section 801” substitute “
section 65(4) of TIOPA 2010
”
.