65U.K.ITTOIA 2005 is amended as follows.
66U.K.In section 397A(7) (interpretation of section) in the definition of “special withholding tax” for “section 107(3) of FA 2004” substitute “ section 136(6) of TIOPA 2010 ”.
67U.K.For section 397BA(2)(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”.
68U.K.In section 763(3) (priority of double taxation arrangements) for “section 788 of ICTA” substitute “ section 2(1) of TIOPA 2010 ”.
69(1)Section 764 (application of ICTA provisions about special relationships) is amended as follows.U.K.
(2)In subsection (1), and in the title, for “ICTA” substitute “ TIOPA 2010 ”.
(3)In subsection (1) for “special relationship provision” substitute “ special relationship rule ”.
(4)In subsection (2) for “subsections (2) to (4) of section 808A of ICTA” substitute “ section 131(3), (5) and (6) of TIOPA 2010 ”.
(5)In subsection (3) for “subsections (2) to (7) and (9) of section 808B of ICTA” substitute “ sections 132(3) to (5), (7) and (8) and 133 of TIOPA 2010 ”.
70U.K.In section 858(1)(b) (resident partners and double taxation agreements) for “section 788 of ICTA” substitute “ section 2(1) of TIOPA 2010 ”.