SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
Further amendments in CTA 2010
42
1
Section 1106 (interpretation of sections 1104 and 1105) is amended as follows.
2
In subsection (4) (meaning of “tax certificate”)—
a
after paragraph (a) insert “
and
”
, and
b
omit paragraph (c) (tax credits), and the “and” preceding it.
3
Omit subsections (5) and (6) (interpretation of subsection (4)(c)).