SCHEDULES
SCHEDULE 12Tax credit for certain foreign distributions
Part 2Consequential provision
ITA 2007
27
1
Section 592 (no tax credits for borrower under stock lending arrangement) is amended as follows.
2
In subsection (1)—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
in paragraph (c), omit “UK”, and
F3c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .