SCHEDULES

SCHEDULE 2 U.K.Employment income provided through third parties

Other amendments to ITEPA 2003 U.K.

34 (1) Amend section 716A (priority rule in relation to certain dividend income) as follows. U.K.

(2) Make the existing text subsection (1).

(3) After subsection (1) insert—

“(2) Subsection (1) is subject to section 554Z2(2).”