Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 19 U.K. Income tax credits for foreign distributions

Consequential amendments of other Acts U.K.

10 U.K. In ICTA—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in section 840ZA(3)(b) (meaning of “tax advantage”), after “397(1)” insert “ or 397A(1) ”.

Textual Amendments

F1 Sch. 19 para. 10(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(2)