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Paragraph 145

(1)

In the provisions mentioned in sub-paragraph (2) (provisions which relate to intangible fixed assets and refer to matters being subject to adjustments under Schedule 28AA to ICTA) for “Schedule 28AA to ICTA” substitute “ Part 4 of TIOPA 2010 ”.

(2)

The provisions are—

  • section 721(3),

  • section 728(3),

  • section 729(4),

  • section 731(5),

  • section 736(7),

  • section 739(2),

  • section 740(4),

  • section 742(3), and

  • section 743(3).