SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 1 U.K.Double taxation relief

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

95 U.K.In section 793(3)(b) (when election under section 792 may be made) for “arrangements under Part 18 of ICTA” substitute “ arrangements that have effect under section 2(1) of TIOPA 2010 ”.