SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Income and Corporation Taxes Act 1988 (c. 1)
12
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
”
.