SCHEDULE 19Income tax credits for foreign distributions
Consequential amendments of other Acts
9
In TMA 1970, in—
(a)
sections 8(1AA)(b) and 8A(1AA)(b) (personal return and trustee return: amount payable by way of income tax),
(b)
section 9(1)(b) (self-assessment of amount payable by way of income tax),
(c)
sections 12AA(1A)(b) and 12AB(5) (partnership return etc; amount payable by way of income tax), and
(d)
sections 59A(8)(b) and 59B(2)(b) (payments of and on account of income tax),
for “397A(2)” substitute “
397A(1)
”
10
In ICTA—
(a)
in section 824(4A)(b)
(repayment supplements: individuals and others), for “397A(2)” substitute “
397A(1)
”
, and
(b)
in section 840ZA(3)(b)
(meaning of “tax advantage”), after “397(1)” insert “
or 397A(1)
”
.
11
In section 171(2B) of FA 1993 (Lloyd's underwriters etc: taxation of profits and allowance of losses), for “397A(2)” substitute “
397A(1)
”
.
12
In Part 2 of Schedule 1 to ITEPA 2003 (definitions), in the entry for “tax credit”, in the second column, after “397(1)” insert “
or 397A(1)
”
.
13
In ITA 2007—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
in section 989 (definitions), in the definition of “tax credit”,
for “397A(2)” substitute “
397A(1)
”
.