SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 11 U.K.UK representatives of non-UK residents

Income Tax Act 2007 (c. 3)U.K.

285(1)Amend section 1014(2) (orders and regulations to which section does not apply) as follows.U.K.

(2)Omit paragraph (ba).

(3)In paragraph (g)—

(a)omit the word “and” at the end of sub-paragraph (iib), and

(b)after that sub-paragraph insert—

(iic)section 835S(4) (meaning of “investment transaction”), and.