SCHEDULES

SCHEDULE 28AB U.K. Section 804ZA: prescribed schemes and arrangements

Attribution of foreign tax U.K.

2 This paragraph applies to a scheme or arrangement if the scheme or arrangement enables a person who is party to, or concerned in, the scheme or arrangement to pay, in respect of a source of income or chargeable gain, an amount of foreign tax all or part of which is properly attributable to another source of income or chargeable gain (or to more than one such other source).