SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

205

In section 821(3) (under-deductions from payments made before passing of annual Act)—

(a)

for paragraph (a) substitute—

“(a)

any payment to which section 906 of ITA 2007 applies (certain royalties etc where usual place of abode of owner is abroad), and”, and

(b)

omit paragraph (aa) and the “and” immediately after it.