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9U.K.In TMA 1970, in—
(a)sections 8(1AA)(b) and 8A(1AA)(b) (personal return and trustee return: amount payable by way of income tax),
(b)section 9(1)(b) (self-assessment of amount payable by way of income tax),
(c)sections 12AA(1A)(b) and 12AB(5) (partnership return etc; amount payable by way of income tax), and
(d)sections 59A(8)(b) and 59B(2)(b) (payments of and on account of income tax),
for “397A(2)” substitute “ 397A(1) ”
10U.K.In ICTA—
(a)in section 824(4A)(b) (repayment supplements: individuals and others), for “397A(2)” substitute “ 397A(1) ”, and
(b)in section 840ZA(3)(b) (meaning of “tax advantage”), after “397(1)” insert “ or 397A(1) ”.
11U.K.In section 171(2B) of FA 1993 (Lloyd's underwriters etc: taxation of profits and allowance of losses), for “397A(2)” substitute “ 397A(1) ”.
12U.K.In Part 2 of Schedule 1 to ITEPA 2003 (definitions), in the entry for “tax credit”, in the second column, after “397(1)” insert “ or 397A(1) ”.
13U.K.In ITA 2007—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)in section 989 (definitions), in the definition of “tax credit”,
for “397A(2)” substitute “ 397A(1) ”.
Textual Amendments
F1Sch. 19 para. 13(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(d) (with reg. 32)
F2Sch. 19 para. 13(b) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 40