# Taxation (International and Other Provisions) Act 2010, Paragraph 137


In section 455(5) (section does not apply 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/137 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-137
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.