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161The Inheritance Tax Act 1984 is amended as follows.
162In section 174(1)(a) (income tax and unpaid inheritance tax) for “made under section 41(1) of the Finance Act 2008” substitute “under section 354(1) of the Taxation (International and Other Provisions) Act 2010”.
163TCGA 1992 is amended as follows.
164In 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”.
165In 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”.
166In 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”.
167ITTOIA 2005 is amended as follows.
168In 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)”.
169FA 2008 is amended as follows.
170Omit sections 40A to 42A (offshore funds).
171CTA 2009 is amended as follows.
172In section 489 (meaning of “offshore fund etc”)—
(a)for “Sections 40A to 40G of FA 2008” substitute “Sections 355 to 363 of TIOPA 2010”, and
(b)for “sections 40A to 42A” substitute “Part 8”.
173FA 2009 is amended as follows.
174Omit paragraph 6 of Schedule 22 (restriction on regulation-making power under section 41 of FA 2008).
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