Schedules
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
114
In section 806A(2) (eligible unrelieved foreign tax dividends: introductory)—
(a)
in paragraph (a) for “trading income for the purposes of section 393” substitute “
a profit of the trade for the purposes of section 45 of CTA 2010
”
, and
(b)
in paragraph (b) for the words from “paragraphs” to the end of that paragraph substitute “
subsection (1)(a) and (b) of section 46 of CTA 2010, would by virtue of that section fall to be treated as a profit of the trade for the purposes of section 45 of that Act
”
.