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.

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

(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”.