SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
200
In section 811(2) (deduction for foreign tax where no credit allowable)—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
omit paragraph (b) and the “and” immediately after it.