SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
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(1)
Amend section 231AB (no tax credit for original owner under repurchase agreement in respect of certain manufactured dividends) as follows.
(2)
In subsection (1) omit “above or section 397(1) of ITTOIA 2005”.
(3)
Omit subsection (1A).