SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
20Further amendments in ITTOIA 2005
In section 651 (meaning of “UK estate” and “foreign estate”)—
a
in subsection (4), for “680(3) or (4) (sums” substitute “664(2)(c) or (d) or 680(4) (sums not liable to tax and sums”, and
b
in subsection (5), for “680(3) or (4)” substitute “664(2)(c) or (d) or 680(4)”.