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).