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SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 1 U.K.Double taxation relief

Finance Act 2004 (c. 12)U.K.

61U.K.FA 2004 is amended as follows.

62U.K.In Chapter 7 of Part 3 (special withholding tax) omit—

(a)sections 107 to 111,

(b)sections 113 and 114, and

(c)section 115(4).

63U.K.In section 189(3) (treatment of relevant UK earnings) for “by virtue of section 788 of ICTA” substitute “ under section 2(1) of the Taxation (International and Other Provisions) Act 2010 ”.

64U.K.In Schedule 34 (non-UK pensions schemes: application of certain charges) in paragraph 20 (meaning of “double tax arrangements”) for “by virtue of section 788 of ICTA” substitute “ under section 2(1) of the Taxation (International and Other Provisions) Act 2010 ”.