SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 2Transfer pricing and advance pricing agreements

140Corporation Tax Act 2009 (c. 4)

In section 508(2) (arrangements which are not alternative finance arrangements)—

a

in paragraph (b) for “paragraph 1(2) of Schedule 28AA to ICTA” substitute “subsection (3) or (5) of section 147 of TIOPA 2010”,

b

in that paragraph for “in paragraph 1(2)(a) of that Schedule” substitute “in that subsection”, and

c

in paragraph (c) for “that Schedule” substitute “Part 4 of TIOPA 2010”.