114(1)Amend section 231AA (no tax credit for borrower under stock lending arrangement or interim holder under repurchase agreement) as follows.
(2)In subsection (1) after “section 231” insert “above or section 397(1) of ITTOIA 2005”.
(3)In subsection (1A)—
(a)for “a relevant person”, “section 233(1)” and “Schedule F” substitute “a person resident in the United Kingdom”, “section 399(2) of ITTOIA 2005” and “dividend” respectively, and
(b)omit the second sentence.