Finance Act 2008 (c. 9)

SCHEDULES

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

Part 2 U.K. Consequential provision

TMA 1970 U.K.

7 U.K. TMA 1970 is amended as follows.

8 U.K. In section 8(1AA)(b) (personal return: amount payable by way of income tax), after “397(1)” insert “ or 397A(2) ”.

9 U.K. In section 8A(1AA)(b) (trustee's return: amount payable by way of income tax), after “397(1)” insert “ or 397A(2) ”.

10 U.K. In section 9(1)(b) (self-assessment of amount payable by way of income tax), after “397(1)” insert “ or 397A(2) ”.

11 U.K. In section 12AA(1A)(b) (partnership return: amount payable by way of income tax), after “397(1)” insert “ or 397A(2) ”.

12 U.K. In section 12AB(5) (partnership statement), in the definition of “tax credit”, after “397(1)” insert “ or 397A(2) ”.

13 U.K. In section 59A(8)(b) (payments on account of income tax), after “397(1)” insert “ or 397A(2) ”.

14 U.K. In section 59B(2)(b) (payment of income tax), after “397(1)” insert “ or 397A(2) ”.