# Taxation (International and Other Provisions) Act 2010, Paragraph 244


In Schedule 8 (leases) in paragraph 9(2) (gain reduced by amount on which income tax charged by reference to a capital sum) for “section 785 of the Taxes Act” substitute “ section 681DM of ITA 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/244 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-244
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.