Income Tax (Trading and Other Income) Act 2005 (c. 5)U.K.
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) ”.