SCHEDULE 12Tax credit for certain foreign distributions
Part 2Consequential provision
TMA 1970
7
TMA 1970 is amended as follows.
8
In section 8(1AA)(b)
(personal return: amount payable by way of income tax), after “397(1)” insert “
or 397A(2)
”
.
9
In section 8A(1AA)(b)
(trustee's return: amount payable by way of income tax), after “397(1)” insert “
or 397A(2)
”
.
10
In section 9(1)(b)
(self-assessment of amount payable by way of income tax), after “397(1)” insert “
or 397A(2)
”
.
11
In section 12AA(1A)(b)
(partnership return: amount payable by way of income tax), after “397(1)” insert “
or 397A(2)
”
.
12
In section 12AB(5)
(partnership statement), in the definition of “tax credit”, after “397(1)” insert “
or 397A(2)
”
.
13
In section 59A(8)(b)
(payments on account of income tax), after “397(1)” insert “
or 397A(2)
”
.
14
In section 59B(2)(b)
(payment of income tax), after “397(1)” insert “
or 397A(2)
”
.