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).