Part 13 General
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 13 General

Taxes Management Act 1970 (c 9)

313

TMA 1970 is amended as follows.

314

In section 118(1) after the definition of “the 1992 Act†insert—

“â€TIOPA 2010†means the Taxation (International and Other Provisions) Act 2010,â€.

Income and Corporation Taxes Act 1988 (c 1)

315

ICTA is amended as follows.

316

In section 831(3) (interpretation of ICTA) after the definition of “the Management Act†insert—

“â€TIOPA 2010†means the Taxation (International and Other Provisions) Act 2010;â€.

Taxation of Chargeable Gains Act 1992 (c 12)

317

TCGA 1992 is amended as follows.

318

(1)     Amend section 287 (powers to make orders or regulations under enactments relating to the taxation of chargeable gains) as follows.

(2)     In subsection (1) (powers to be exercisable by statutory instrument) for “subsection (2)†substitute “subsections (2) and (2A)â€.

(3)     After subsection (2) insert—

“(2´¡)

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