SCHEDULES
SCHEDULE 12Tax credit for certain foreign distributions
Part 1The tax credit
6
In section 399(1) (qualifying distributions received by persons not entitled to tax credits), after “a tax credit” insert “under section 397 or 397A”.
In section 399(1) (qualifying distributions received by persons not entitled to tax credits), after “a tax credit” insert “under section 397 or 397A”.