# Taxation (International and Other Provisions) Act 2010, Paragraph 122


In section 173(2) (trading stock not to be valued if paragraph 1(2) of Schedule 28AA to ICTA has effect) for “paragraph 1(2) of Schedule 28AA to ICTA” substitute “ section 147(3) or (5) of TIOPA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/122 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.