68(1)TIOPA 2010 is amended as follows.
(2)In section 6(2) (effect of double taxation arrangements)—
(a)after paragraph (e) insert “or”, and
(b)omit paragraph (g) (tax credits), and the “or” preceding it.
(3)In section 187A (excess interest treated as a qualifying distribution), in subsection (2), and the heading, omit “qualifying”.
(4)Omit section 234(2) (“relief” includes tax credit).
(5)In Schedule 8 (minor and consequential amendments) omit paragraphs 38, 51, 52, 66 and 67.