Finance Act 2009 (c. 10)

SCHEDULES

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

ITTOIA 2005 U.K.

2 (1) Section 397A (tax credits for distributions of non-UK resident companies: UK residents and eligible non-UK residents) is amended as follows. U.K.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In subsection (7), omit the definition of “minority shareholder”.

Textual Amendments

F1 Sch. 19 para. 2(2)(3) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(2)