Sch 8 para 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 ” .