Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 6 U.K. Deduction of income tax at source

PART 3 U.K. Amendments of or relating to Chapter 2 of Part 15 of ITA 2007

Amendments relating to Chapter 2 of Part 15 of ITA 2007 U.K.

24 U.K. In Schedule 4 to ITA 2007 (index of defined expressions)—

(a) omit the entry for “beneficiary under a discretionary or accumulation settlement (in Chapter 2 of Part 15)”,

(b) in the entry for “deposit-taker (in Chapter 2 of Part 15)”, after “Part 15” insert “ and section 876 ”,

(c) omit the entry for “dividend (in Chapter 2 of Part 15)”,

(d) in the entry for “investment (in Chapter 2 of Part 15)”, after “Part 15” insert “ and section 876 ”, and

(e) omit the entry for “relevant investment (in Chapter 2 of Part 15)”.