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.