Taxation (International and Other Provisions) Act 2010

This section has no associated Explanatory Notes

260(1)Amend section 1016(2) (table of provisions to which section applies) as follows.U.K.

(2)In Part 2 of the table at the appropriate place insert—

Section 681BB(8) and (9)New lease after assignment or surrender

(3)In Part 2 of the table at the appropriate place insert—

Section 681DDLeased assets: capital sums

(4)In Part 3 of the table omit the entry for section 780(3A)(a) of ICTA.

(5)In Part 3 of the table omit the entry for section 781(1) of ICTA.