# Taxation (International and Other Provisions) Act 2010, Paragraph 21


(1) Amend section 806B as follows.
(2) In subsection (2)(b) for “section 797” substitute “ section 42 of TIOPA 2010 ”.
(3) In subsection (3)(b) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”.
(4) In subsection (4)—
(a) in paragraph (a) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”,
(b) in paragraph (b) for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,
(c) in paragraph (b) for “M%” substitute “ M ”, and
(d) in paragraph (b)(ii) for “U” substitute “ PA ”.
(5) In subsection (5)—
(a) for “subsection (2) or (3) of section 801” substitute “ section 65(4) of TIOPA 2010 ”,
(b) in each of paragraphs (a), (b)(ii) and (c)(ii) for “subsection (2) or (3), as the case may be, of section 801” substitute “ section 65(4) of TIOPA 2010 ”,
(c) for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,
(d) for “M%” substitute “ M ”, and
(e) for “U” substitute “ PA ”.
(6) In subsection (7)(b) for “section 799(1)” substitute “ section 59 of TIOPA 2010 ”.
(7) In subsection (10)—
(a) in the definition of “lower level dividend” for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”,
(b) in paragraph (a) of the definition of “the relevant tax” for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”, and
(c) in paragraph (b) of that definition for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/21 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.