SCHEDULES
SCHEDULE 26Redundant reliefs
Part 1Income tax and corporation tax
Transitional relief for charities etc on abolition of payment of tax credits on distributions
1
1
Section 35 of, and Schedule 5 to, F(No.2)A 1997 (transitional relief for charities etc and limitations on entitlement to the relief) are repealed.
2
Accordingly—
a
in section 231B of ICTA, in subsection (4)—
F1i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ii
omit paragraph (d) (and the “and” before it), and
b
the following provisions are repealed—
i
in ITA 2007, paragraph 379 of Schedule 1;
ii
in FA 2010, paragraph 14 of Schedule 6.