Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 1 U.K. Double taxation relief

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

86 U.K. 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.