Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 1 Income and Corporation Taxes Act 1988

200 In section 811(2) (deduction for foreign tax where no credit allowable)—

(a) insert “and” immediately after paragraph (a), and

(b) omit paragraph (b) and the “and” immediately after it.