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.