28(1)Section 593 (no tax credits for interim holder under repo) is amended as follows.
(2)In subsection (1)—
(a)in paragraph (a), after “UK shares” insert “or overseas shares”,
(b)in paragraphs (b) and (d), omit “UK”, and
(c)in paragraph (e)—
(i)after “manufactured dividend” insert “or manufactured overseas dividend”, and
(ii)after “UK shares” insert “or overseas shares”.
(3)In subsection (2), after “397(1)” insert “or 397A(2)”.