Consequential amendments of other ActsU.K.
9U.K.In TMA 1970, in—
(a)sections 8(1AA)(b) and 8A(1AA)(b) (personal return and trustee return: amount payable by way of income tax),
(b)section 9(1)(b) (self-assessment of amount payable by way of income tax),
(c)sections 12AA(1A)(b) and 12AB(5) (partnership return etc; amount payable by way of income tax), and
(d)sections 59A(8)(b) and 59B(2)(b) (payments of and on account of income tax),
for “397A(2)” substitute “ 397A(1) ”
10U.K.In ICTA—
(a)in section 824(4A)(b) (repayment supplements: individuals and others), for “397A(2)” substitute “ 397A(1) ”, and
(b)in section 840ZA(3)(b) (meaning of “tax advantage”), after “397(1)” insert “ or 397A(1) ”.
11U.K.In section 171(2B) of FA 1993 (Lloyd's underwriters etc: taxation of profits and allowance of losses), for “397A(2)” substitute “ 397A(1) ”.
12U.K.In Part 2 of Schedule 1 to ITEPA 2003 (definitions), in the entry for “tax credit”, in the second column, after “397(1)” insert “ or 397A(1) ”.
13U.K.In ITA 2007—
(a)in section 504(4)(b) (provisions that do not apply to income of unauthorised unit trusts),
(b)in sections 592(2), 593(2) and 594(2) (stock lending arrangements and repos), and
(c)in section 989 (definitions), in the definition of “tax credit”,
for “397A(2)” substitute “ 397A(1) ”.