SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

Income and Corporation Taxes Act 1988 (c. 1)

21

1

Amend section 806B as follows.

2

In subsection (2)(b) for “section 797” substitute “ section 42 of TIOPA 2010 ”.

3

In subsection (3)(b) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”.

4

In subsection (4)—

a

in paragraph (a) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”,

b

in paragraph (b) for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,

c

in paragraph (b) for “M%” substitute “ M ”, and

d

in paragraph (b)(ii) for “U” substitute “ PA ”.

5

In subsection (5)—

a

for “subsection (2) or (3) of section 801” substitute “ section 65(4) of TIOPA 2010 ”,

b

in each of paragraphs (a), (b)(ii) and (c)(ii) for “subsection (2) or (3), as the case may be, of section 801” substitute “ section 65(4) of TIOPA 2010 ”,

c

for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,

d

for “M%” substitute “ M ”, and

e

for “U” substitute “ PA ”.

6

In subsection (7)(b) for “section 799(1)” substitute “ section 59 of TIOPA 2010 ”.

7

In subsection (10)—

a

in the definition of “lower level dividend” for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”,

b

in paragraph (a) of the definition of “the relevant tax” for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”, and

c

in paragraph (b) of that definition for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”.