SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 1 U.K.Double taxation relief

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

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

(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 ”.