SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
21Further amendments in ITTOIA 2005
In section 657 (tax charged on estate income from foreign estates), for “680(3) or (4)”, in both places, substitute “680(4)”.
In section 657 (tax charged on estate income from foreign estates), for “680(3) or (4)”, in both places, substitute “680(4)”.