Paragraph 69
(1)
Section 764 (application of ICTA provisions about special relationships) is amended as follows.
(2)
In subsection (1), and in the title, for “ICTA” substitute “ TIOPA 2010 ”.
(3)
In subsection (1) for “special relationship provision” substitute “ special relationship rule ”.
(4)
In subsection (2) for “subsections (2) to (4) of section 808A of ICTA” substitute “ section 131(3), (5) and (6) of TIOPA 2010 ”.
(5)
In subsection (3) for “subsections (2) to (7) and (9) of section 808B of ICTA” substitute “ sections 132(3) to (5), (7) and (8) and 133 of TIOPA 2010 ”.