http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/12

SCHEDULES

SCHEDULE 12Tax credit for certain foreign distributions

Part 2Consequential provision

ITA 2007

25

In section 504(4)(b) (provisions that do not apply to income of unauthorised unit trusts), for “section 397(1)” substitute “ sections 397(1) and 397A(2) ”.