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The Finance Act 2014, Schedule 9 (Consequential Amendment) Regulations 2016
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- 2016 No. 74
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Amendment of the Income Tax Act 2007
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2. In section 809Z7(4A) of the Income Tax Act 2007 (meaning of “foreign income and gains” etc.)(1), for “foreign securities income for the purposes of section 41A” substitute “securities income that is “foreign” for the purposes of section 41F”.
(1)
2007 c. 3; section 809Z7 was inserted by paragraph 1 of Schedule 7 to the Finance Act 2008 (c. 9). Subsection (4A) was inserted by paragraphs 40 and 43 of Schedule 2 to the Finance Act 2011 (c. 11).
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