There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Taxes Management Act 1970 (c. 9).
106U.K.TMA 1970 is amended as follows.
107U.K.In section 9A(4)(b) (scope of enquiries) for “paragraph 5C of Schedule 28AA to the principal Act” substitute “ section 168(1) of TIOPA 2010 ”.
108(1)Amend the second column of the Table in section 98 (special returns etc) as follows.U.K.
(2)Omit the entry for section 86(4) of FA 1999.
(3)At the appropriate place insert—
| “Section 228 of TIOPA 2010.” |
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