SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 5Offshore funds
Taxation of Chargeable Gains Act 1992 (c. 12)
163
TCGA 1992 is amended as follows.
164
In section 108(1)(c)
(identification of relevant securities for corporation tax) for “made under section 41(1) of the Finance Act 2008” substitute “
under section 354(1) of TIOPA 2010
”
.
165
In section 212(1)(b)
(annual deemed disposal of unit trusts etc) for “section 40A of the Finance Act 2008” substitute “
section 355 of TIOPA 2010
”
.
166
In Schedule 7AD (gains of insurance company from venture capital investment partnership) in paragraph 7(1) for “made under section 41(1) of the Finance Act 2008” substitute “
under section 354(1) of TIOPA 2010
”
.