SCHEDULES

SCHEDULE 2U.K.Income tax rates

Part 2U.K.Amendments of other Acts

ITTOIA 2005U.K.

23(1)Part 2 of Schedule 4 (index of defined expressions) is amended as follows.U.K.

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

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

(3)After the entry relating to “distribution” insert—

the dividend additional ratesection 8(3) of ITA 2007 (as applied by section 989 of that Act).