There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 94.
94U.K.In section 782(1)(a) (intangible fixed assets transferred in the course of certain transfers of a business)—
(a)for “section 807B(2)(b)(iii) of ICTA” substitute “ section 116(2)(b)(iii) of TIOPA 2010 ”, and
(b)for “section 807C” substitute “ section 117 ”.
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