Amendment of the Taxation (International and Other Provisions) Act 20104

1

The Taxation (International and Other Provisions) Act 2010 is amended as follows.

2

In section 59(6)(b) (profits previously treated as relevant profits) for “section 58” substitute “section 58 or 61 of this Act”.

3

In section 62(5)(b) (profits previously treated as relevant profits) for “section 61” substitute “section 58 or 61 of this Act”.

4

For section 210(6) (meaning of “the Commissioners”) substitute—

6

In this section—

  • “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs, and

  • “transfer-pricing determination” has the meaning given by section 208(2).