Finance Act 2016

24U.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)”.