Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 1 U.K. Abolition of dividend tax credits etc

Further amendments in CTA 2010 U.K.

42 (1) Section 1106 (interpretation of sections 1104 and 1105) is amended as follows. U.K.

(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)).