Finance Act 2007
SCHEDULE 2 Miscellaneous Technical Amendments in Relation to Arrangements for Relief from Double Taxation | ||
1. The Taxes Consolidation Act 1997 is amended in accordance with the following provisions: | ||
(a) in section 23A(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”; | ||
(b) in section 29A(4) by substituting “section 826(1)” for “section 826(1)(a)”; | ||
(c) in section 44(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”; | ||
(d) in section 130(3)(d) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”; | ||
(e) in section 153(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”; | ||
(f) in section 172A(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”; | ||
(g) in section 198(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”; | ||
(h) in section 222(1)(b) by substituting “section 826(1)” for “section 826(1)(a)” in both places where it occurs; | ||
(i) in section 246(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”; | ||
(j) in section 267G(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”; | ||
(k) in section 410(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”; | ||
(l) in section 411(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”; | ||
(m) in section 430— | ||
(i) in subsection (1)(da) by substituting “section 826(1)” for “section 826(1)(a)”, and | ||
(ii) in subsection (2A) by substituting “section 826(1)” for “section 826(1)(a)”; | ||
(n) in section 452(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”; | ||
(o) in section 481(2C)(b) by substituting “section 826(1)” for “section 826(1)(a)”; | ||
(p) in section 530(4) by substituting “section 826(1)” for “section 826(1)(a)”; | ||
(q) in section 579B(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”; | ||
(r) in section 613(6) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”; | ||
(s) in section 616(7) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”; | ||
(t) in section 626B(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”; | ||
(u) in section 627(2)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”; | ||
(v) in section 630 by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “bilateral agreement”; | ||
(w) in section 690(2) by substituting “section 826(1)” for “section 826(1)(a)” in both places where it occurs; | ||
(x) in section 730H(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “offshore state”; | ||
(y) in section 747B(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “offshore state”; | ||
(z) in section 787M(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “resident”; | ||
(aa) in section 817C(3) by substituting “section 826(1),” for “section 826(1)(a),”; | ||
(ab) in section 825A— | ||
(i) in subsection (1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “qualifying employment”, and | ||
(ii) in subsection (3)(b) by substituting “section 826(1)” for “section 826(1)(a)”; | ||
(ac) in section 829(2) by substituting “section 826(1)” for “section 826(1)(a)”; | ||
(ad) in section 830(2) by substituting “section 826(1)” for “section 826(1)(a)”; | ||
(ae) in section 831(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”; | ||
(af) in section 865(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “correlative adjustment”; | ||
(ag) in section 917B by substituting “section 826(1)” for “section 826(1)(a)” in subsection (1); | ||
(ah) in Schedule 24— | ||
(i) in paragraph 1(1)— | ||
(I) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”, and | ||
(II) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”, | ||
and | ||
(ii) in paragraph 5(2) by substituting “section 826(1)” for “section 826(1)(a)”. | ||
2. Paragraph 1 has effect as on and from the passing of this Act. |