SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 1 U.K.Income and Corporation Taxes Act 1988

192 U.K.In section 793 (reduction of United Kingdom taxes by amount of credit due) after subsection (2) insert—

“(3) Credit against income tax is given effect at Step 6 of the calculation in section 23 of ITA 2007.”