SCHEDULES

SCHEDULE 19Income tax credits for foreign distributions

10Consequential amendments of other Acts

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)”.