SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

Income and Corporation Taxes Act 1988 (c. 1)

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In section 755A(4A)(b) (dividend paid by controlled foreign company to company carrying on life assurance business) for “subsection (4) of section 804B of this Act” substitute “ subsection (5) of section 97 of TIOPA 2010 ”.