Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Schedule 7: Miscellaneous relocations

Part 10: Relocation of sections 130 to 132 of FA 1988

Section 109F of TMA: Interpretation of sections 109B to 109E

1335.This section is based on sections 130(7) and (8) and 131(6) of FA 1988 and paragraph 5 of Schedule 7 to ITEPA.