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
”
.