SCHEDULES
SCHEDULE 19Income tax credits for foreign distributions
ITTOIA 2005
2
1
Section 397A (tax credits for distributions of non-UK resident companies: UK residents and eligible non-UK residents) is amended as follows.
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In subsection (7), omit the definition of “minority shareholder”.