# Taxation (International and Other Provisions) Act 2010, Paragraph 135


(1) Amend section 447 (exchange gains and losses on debtor relationships: loans disregarded under Schedule 28AA to ICTA) as follows.
(2) In subsection (1)(c) for “paragraph 1 of Schedule 28AA to ICTA” substitute “ section 147(3) or (5) of TIOPA 2010 ”.
(3) In subsection (5) for “Schedule 28AA to ICTA” substitute “ Part 4 of TIOPA 2010 ”.
(4) In subsection (7) for “Schedule 28AA to ICTA (see paragraph 1 of that Schedule)” substitute “ Part 4 of TIOPA 2010 (see sections 149 and 151 of that Act) ”.
(5) In the title for “Schedule 28AA to ICTA” substitute “ Part 4 of TIOPA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/135 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.