SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Income Tax Act 2007 (c. 3)
86
In section 1026—
a
after paragraph (e) insert “
or
”
, and
b
omit paragraph (g) (“non-qualifying income” in section 1025 includes deemed receipts under section 804(5B) of ICTA) and the “or” preceding it.