SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Income and Corporation Taxes Act 1988 (c. 1)
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1
Amend section 806J (interpretation of sections 806A to 806J) as follows.
2
In subsection (5)(b) for “subsection (6)(b) of section 790” substitute “
section 15 or 16 of TIOPA 2010
”
.
3
In subsection (5) for “subsection (10) of that section” substitute “
section 12(3) of TIOPA 2010
”
.
4
For subsection (6) substitute—
6
For the purposes of the foreign dividend provisions of this Chapter a company is related to another company if that other company—
a
controls directly or indirectly, or
b
is a subsidiary of a company which controls directly or indirectly,
at least 10% of the voting power in the first-mentioned company.
5
In subsection (7) in the definition of “the mixer cap” for “section 799(1)” substitute “
Step 6 in section 58(1) of TIOPA 2010
”
.