SCHEDULES
SCHEDULE 12Tax credit for certain foreign distributions
Part 2Consequential provision
ITA 2007
28
(1)
Section 593 (no tax credits for interim holder under repo) is amended as follows.
(2)
In subsection (1)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
in paragraphs (b) and (d), omit “UK”, and
F2(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .