SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

Income Tax Act 2007 (c. 3)

80

1

Amend section 425 (“total amount of income tax” in sections 423 and 424) as follows.

2

In subsection (4) (tax reductions to be ignored)—

a

in paragraph (b) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and

b

in paragraph (c) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.

3

In subsection (6) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.