29(1)Section 594 (no tax credits for original owner under repo) is amended as follows.
(2)In subsection (1)—
(a)in paragraph (a), after “UK shares” insert “or overseas shares”,
(b)in paragraph (b), omit “UK”,
(c)in paragraph (d)—
(i)after “manufactured dividend” insert “or manufactured overseas dividend”, and
(ii)omit “UK”, and
(d)in paragraph (e), after “manufactured dividend” insert “or manufactured overseas dividend”.
(3)In subsection (2), after “397(1)” insert “or 397A(2)”.