SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 1 U.K.Double taxation relief

Income Tax (Earnings and Pensions) Act 2003 (c. 1)U.K.

59U.K.ITEPA 2003 is amended as follows.

60U.K.In section 643(6) in the definition of “double taxation relief arrangements” for the words from “specified” to the end substitute “ which have effect under section 2(1) of TIOPA 2010; ”.