SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
Other amendments
58
1
FA 1998 is amended as follows.
2
Omit section 76(3) (regulations about tax credits where non-UK residents have invested in individual savings accounts).
3
In Schedule 18 (company tax returns etc)—
a
omit paragraph 9(3) (certain claims by companies for payment of tax credits),
b
in paragraphs 22(3)(a)(i) and 23(3)(a)(i) (which relate to a statement as to amount of qualifying distribution and tax credit), after “amount” insert “
of distribution, but formerly amount
”
, and
c
in paragraph 52(2)(a) omit “or payment of a tax credit”.