Paragraph 48
(1)
TIOPA 2010 is amended as follows.
(2)
In section 85A(4) (schemes involving deemed foreign tax), omit paragraph (b) of the definition of “real foreign tax”.
(3)
In Schedule 7 (miscellaneous relocations), omit paragraph 113.
(4)
In Schedule 8 (minor and consequential amendments), omit paragraph 82.