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
”
.