Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 1 U.K. Abolition of dividend tax credits etc

Main repeals U.K.

1 (1) In ITTOIA 2005 omit sections 397 to 398, 400, 414 and 421 (distributions: tax credits, and tax treated as paid). U.K.

(2) In CTA 2010 omit section 1109 (tax credits for certain distributions).