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.

30 (1) Section 595 (meaning of “manufactured dividend”) is amended as follows. U.K.

(2) For “has” substitute “ and “manufactured overseas dividend” have ”.

(3) For “section 573(1)(a)” substitute “ sections 573(1)(a) and 581(1)(a) ”.