Paragraph 78
(1)
Amend section 53 (transfer of unused relief: general) as follows.
(2)
In subsection (2) (tax reductions by way of double taxation relief)—
(a)
in paragraph (a) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and
(b)
in paragraph (b) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.
(3)
In subsection (5) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.