Section 15

1  ITTOIA 2005 is amended as follows.

2(1)  Section 574 (overview of Part 5) is amended as follows.

2(2)  In subsection (1) after paragraph (a) insert–

“(aa)Chapter 2A (offshore receipts in respect of intangible property),”.

2(3)  In subsection (2) at the end insert “(but see section 608X)”.

3(1)  Section 576 (priority between Chapters within Part 5) is amended as follows.

3(2)  The existing provision becomes subsection (2) of that section.

3(3)  Before that subsection insert–

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