SCHEDULES

SCHEDULE 2Income tax rates

Part 2Amendments of other Acts

ITTOIA 2005

23

1

Part 2 of Schedule 4 (index of defined expressions) is amended as follows.

2

After the entry relating to “acquisition expenditure (in Chapter 9 of Part 2)” insert—

additional rate

section 6(2) of ITA 2007 (as applied by section 989 of that Act).

3

After the entry relating to “distribution” insert—

the dividend additional rate

section 8(3) of ITA 2007 (as applied by section 989 of that Act).