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SCHEDULES

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

Other amendmentsU.K.

72In FA 2015, in section 19—

(a)in subsection (1), for “credits etc” substitute “ treated as paid ”, and

(b)omit subsections (5) and (6) (which insert sections 397(5A) and 399(5A) of ITTOIA 2005).