# Taxation (International and Other Provisions) Act 2010, Paragraph 252


In paragraph 15 of Schedule 7 (transfer schemes: tax: leased assets)—
(a) in sub-paragraph (1) before “(assets” insert “ or Chapter 4 of Part 12A of the Income Tax Act 2007 ”, and
(b) in sub-paragraph (2) for “that Act” substitute “ the Corporation Tax Act 2010 and section 681DI of the Income Tax Act 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/252 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-252
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.