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

Corporation Tax Act 2009 (c. 4) U.K.

97 U.K. In section 906(3)—

(a) omit “and” after paragraph (a), and

(b) after paragraph (b) insert “, and

(c) section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).”