SCHEDULES
SCHEDULE 19Income tax credits for foreign distributions
12Consequential amendments of other Acts
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)”.
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)”.