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289(1)Amend Schedule 27 (distributing funds) as follows.
(2)In paragraph 1(1)(d)(ii)—
(a)omit the words from “in accordance” to “(Schedule D)”,
(b)for “Case III of Schedule D” substitute “Part 5 of CTA 2009 (loan relationships) or Chapter 7 of Part 10 of that Act (annual payments not otherwise charged)”, and
(c)for “Case V of Schedule D” substitute “Chapter 2 of Part 10 of CTA 2009 (dividends of non-UK resident companies) or Chapter 8 of that Part (income not otherwise charged)”.
(3)For the heading for paragraph 3 substitute “Certain foreign income”.
(4)In paragraph 3(1)(aa)—
(a)in sub-paragraph (i) for “Case III of Schedule D” substitute “Part 5 of CTA 2009 (loan relationships) or Chapter 7 of Part 10 of that Act (annual payments not otherwise charged)”, and
(b)in sub-paragraph (ii) for “Case V of Schedule D” substitute “Chapter 2 of Part 10 of CTA 2009 (dividends of non-UK resident companies) or Chapter 8 of that Part (income not otherwise charged)”.
(5)In paragraph 4(3)(b) for “section 75” substitute “section 1219 of CTA 2009”.
(6)In paragraph 5(3)—
(a)in paragraph (c) for “section 208” substitute “section 1285 of CTA 2009”,
(b)in paragraph (d) for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “Part 5 of CTA 2009”, and
(c)in paragraph (e) for “Schedule 26 to the Finance Act 2002” substitute “Part 7 of CTA 2009”.
(7)In paragraph 5(5) for “section 154(2) of the Finance Act 1996” substitute “section 1279 of CTA 2009”.
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