Las disposiciones relativas al arbitrio sobre la adquisición efectuada después del 31 de diciembre de 2010 de propiedad mueble y servicios entre personas relacionadas serán las dispuestas en las Secciones 2101, 2102, 2103, 2104, 2105 y 2106 de la Ley 120-1994, según enmendada, conocida como el “Código de Rentas Internas de Puerto Rico de 1994”, en efecto a la fecha de la aprobación de este Código, excepto que cualquier referencia en dichas Secciones a disposiciones específicas del Código de Rentas Internas de Puerto Rico de 1994 (que no sean a los apartados (f) y (h) de la Sección 1123 de dicho Código) se entenderá, para propósitos de este Código, como refiriéndose a la disposición análoga de este Código.
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