SCHEDULES

SCHEDULE 2 Income tax rates

Part 2 Amendments 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).”