SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Commonwealth Development Corporation Act 1999 (c. 20)
461
1
Amend paragraph 6 of Schedule 3 (tax) as follows.
2
In sub-paragraph (2)—
a
in paragraph (a) for “section 208 of the Income and Corporation Taxes Act 1988” substitute “
section 1285 of the Corporation Tax Act 2009
”
, and
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In sub-paragraph (3) for the words from “as income” to the end substitute “
as dividends of a non-UK resident company chargeable under Chapter 2 of Part 10 of the Corporation Tax Act 2009.
”