SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

205

In section 821(3) (under-deductions from payments made before passing of annual Act)—

a

for paragraph (a) substitute—

a

any payment to which section 906 of ITA 2007 applies (certain royalties etc where usual place of abode of owner is abroad), and

b

omit paragraph (aa) and the “and” immediately after it.