SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

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

546

1

Amend section 595 (deduction of tax from payments to non-UK residents) as follows.

2

In subsection (2) for the words after “which” substitute “ is to be deducted under section 910 of ITA 2007 ”.

3

In subsection (3) for the words after “which” substitute “is to be deducted under section 910 of ITA 2007”.