SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

518 U.K. In section 401 (relief: qualifying distribution after linked non-qualifying distribution) after subsection (6) insert—

“(6A) The reduction under this section is given effect at Step 6 of the calculation in section 23 of ITA 2007.”