Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 12 U.K. Tax credit for certain foreign distributions

Part 2 U.K. Consequential provision

ITA 2007 U.K.

27 (1) Section 592 (no tax credits for borrower under stock lending arrangement) is amended as follows. U.K.

(2) In subsection (1)—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in paragraph (c), omit “UK”, and

F2 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 para. 27(2)(a) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)

F2 Sch. 12 para. 27(2)(c) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)

F3 Sch. 12 para. 27(3) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)