There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Income Tax (Trading and Other Income) Act 2005 (c. 5).
167U.K.ITTOIA 2005 is amended as follows.
168U.K.In section 378A(7) (offshore fund distributions) for “section 40A of FA 2008” substitute “ section 354 of TIOPA 2010 (see sections 355 to 363 of that Act) ”.
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