SCHEDULES

SCHEDULE 19 U.K. Income tax credits for foreign distributions

Consequential amendments of other Acts U.K.

10 U.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) ”.