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SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 1 U.K.Double taxation relief

Income Tax Act 2007 (c. 3)U.K.

76(1)Amend section 29 (tax reductions: supplementary) as follows.U.K.

(2)In subsection (4)(a) for “section 796(1), (2) and (3) of ICTA” substitute “ sections 36(1) to (5) and (7) and 41 of TIOPA 2010 ”.

(3)In subsection (5) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.