SCHEDULES

SCHEDULE 20 U.K. Changes for facilitating self-assessment: transitional provisions and savings

Double taxation relief U.K.

13 U.K. Paragraphs 2(2) and 6(2) above shall have effect as if any reference to the full amount of any profits or gains, or the full amount of any income, were a reference to that amount after any reduction which is treated as made by section 811 of the Taxes Act (deduction for foreign tax where no credit allowable).