SCHEDULES

SCHEDULE 3 Offshore 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.”