6(1)TIOPA 2010 is amended as follows.U.K.
(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.”