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7(1)Amend section 797A of the Taxes Act 1988 (foreign tax on interest brought into account as a non-trading credit) as follows.
(2)In subsection (1)—
(a)in paragraph (a) for “amount of interest” substitute “item”, and
(b)in paragraph (b) for “that amount” and “that interest” substitute “that item”.
(3)In consequence of sub-paragraph (2) above, in the sidenote for “interest brought into account as” substitute “items giving rise to”.
(4)The amendments made by this paragraph have effect in relation to accounting periods ending on or after 21st March 2000.
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