PART 2Amendments to primary legislation

Taxation (International and Other Provisions) Act 2010I118

1

The Taxation (International and Other Provisions) Act 201091 is amended as follows.

2

In section 116—

a

in subsection (2)(a)—

i

for “another” substitute “a”;

ii

omit “other than the United Kingdom”;

b

in subsection (3)—

i

in paragraphs (b) and (c) omit “other than the United Kingdom”;

ii

in paragraph (f)(ii) for “another” substitute “a”;

c

in subsections (4)(b), (5)(b) and (6)(a)(i) for “member State” substitute “relevant state”;

d

after subsection (7) insert—

7A

In this section “relevant state” means the United Kingdom or a member State.

e

in subsection (8)—

i

for “member State”, in both places where the expression occurs, substitute “relevant state”;

ii

for “State”, in both places where the word occurs other than as part of the expression “member State”, substitute “relevant state”.

3

In section 117(1) and (2)(a) omit “other”.

4

In section 11892—

a

in subsection (3) for “member State” substitute “relevant state”;

b

in subsection (4) for “State” substitute “relevant state”;

c

in subsection (5)—

i

for “another” substitute “a”;

ii

omit “other than the United Kingdom”;

d

in subsection (7)(b) for “another” substitute “a”;

e

in subsection (10)—

i

for “member State”, in both places where the expression occurs, substitute “relevant state”;

ii

for “State”, in both places where the word occurs other than as part of the expression “member State”, substitute “relevant state”;

f

in subsection (11)—

i

in the definition of “co-operative society” omit “other than the United Kingdom”;

ii

insert at the appropriate place—

  • “relevant state” means the United Kingdom or a member State,

5

In section 119(1) and (2)(a) omit “other”.

6

In section 120(1) and (6) omit “other than the United Kingdom”.

7

In section 121(2)(a) omit “other”.

8

In section 122(2), in the definition of “host State” omit “(other than the United Kingdom)”.