SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Corporation Tax Act 2009 (c. 4)
89
CTA 2009 is amended as follows.
90
In section 464(3)—
a
in paragraph (f) for “section 795(4) of ICTA” substitute “
section 31(5) of TIOPA 2010
”
, and
b
in paragraph (g) for “section 811(3) of ICTA” substitute “
section 112(5) of TIOPA 2010
”
.
91
In section 486(2) for “section 811 of ICTA” substitute “
section 112 of TIOPA 2010
”
.
92
In section 550(7)
(meaning of “double taxation relief”) for “Part 18 of ICTA” substitute “
Part 2 of TIOPA 2010
”
.
93
In section 697(3)(a)
(exceptions to section 696) for “because of section 788 of ICTA” substitute “
under section 2(1) of TIOPA 2010
”
.
94
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
”
.
95
In section 793(3)(b)
(when election under section 792 may be made) for “arrangements under Part 18 of ICTA” substitute “
arrangements that have effect under section 2(1) of TIOPA 2010
”
.
96
In section 827(7) (no claim under section if claim made under section 807B(6) of ICTA)—
a
for “section 807B(6) of ICTA” substitute “
section 116(6) of TIOPA 2010
”
, and
b
for “section 807C” substitute “
section 117
”
.
97
In section 906(3)—
a
omit “and” after paragraph (a), and
b
after paragraph (b) insert
, and
c
section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).
98
For section 931C(1)(a) (which refers to arrangements to which section 788 of ICTA applies) substitute—
a
arrangements made in relation to the territory have effect under section 2(1) of TIOPA 2010 (“double taxation relief arrangements”), and
99
In section 931H(5) for “Part 18 of ICTA” substitute “
Part 2 of TIOPA 2010
”
.
100
In section 931J(7) for “Part 18 of ICTA” substitute “
Part 2 of TIOPA 2010
”
.
101
In section 1266(1)(b)
(resident partners and double taxation agreements) for “section 788 of ICTA” substitute “
section 2(1) of TIOPA 2010
”
.