SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 2 U.K.Transfer pricing and advance pricing agreements

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

135 (1) Amend section 447 (exchange gains and losses on debtor relationships: loans disregarded under Schedule 28AA to ICTA) as follows. U.K.

(2) In subsection (1)(c) for “paragraph 1 of Schedule 28AA to ICTA” substitute “ section 147(3) or (5) of TIOPA 2010 ”.

(3) In subsection (5) for “Schedule 28AA to ICTA” substitute “ Part 4 of TIOPA 2010 ”.

(4) In subsection (7) for “Schedule 28AA to ICTA (see paragraph 1 of that Schedule)” substitute “ Part 4 of TIOPA 2010 (see sections 149 and 151 of that Act) ”.

(5) In the title for “Schedule 28AA to ICTA” substitute “ Part 4 of TIOPA 2010 ”.