SCHEDULES

SCHEDULE 30 U.K. Double taxation relief

Power to make treaty provision for matching credit for tax spared in foreign country U.K.

1 (1) In section 788 of the Taxes Act 1988 (relief by agreement with other countries) in subsection (5) (matching credit for tax spared in foreign country) in the second sentence, paragraph (b) (power to provide for relief in the arrangements themselves) shall cease to have effect. U.K.

(2) This paragraph comes into force on 1st April 2000.