InterpretationU.K.
14U.K.In this Schedule any reference to income tax deducted at source for a tax year is a reference to—
(a)income tax deducted (or treated as deducted) from any income, or treated as paid on any income, in respect of that year, and
(b)amounts which, in respect of that year, are tax credits to which section 397(1) or 397A(2) of ITTOIA 2005 applies,
but does not include a reference to amounts which, in that year, are deducted at source under PAYE regulations in respect of previous years.