SCHEDULES

SCHEDULE 3Offshore receipts in respect of intangible property

6

1

TIOPA 2010 is amended as follows.

2

In section 157(1) (direct participation)—

a

omit the “and” at the end of paragraph (d);

b

at the end of paragraph (e) insert

, and

f

section 608T of ITTOIA 2005.

3

In section 159(1) (indirect participation: potential direct participant)—

a

omit the “and” at the end of paragraph (d);

b

at the end of paragraph (e) insert

, and

f

section 608T of ITTOIA 2005.

4

In section 160(1) (indirect participation: one of several major participants)—

a

omit the “and” at the end of paragraph (d);

b

at the end of paragraph (e) insert

, and

f

section 608T of ITTOIA 2005.