SCHEDULES

SCHEDULE 14 U.K.Corporation tax treatment of company distributions

Part 2 U.K.Other amendments

ICTA U.K.

5 (1) Section 95ZA (taxation of UK distributions received by insurance companies) is amended as follows. U.K.

(2) In subsection (1), for “section 1285” substitute “ section 130(2) ”.

(3) In subsection (2)(a), omit “resident in the United Kingdom”.