SCHEDULES

SCHEDULE 1U.K.Abolition of dividend tax credits etc

Further amendments in ITTOIA 2005U.K.

20U.K.In section 651 (meaning of “UK estate” and “foreign estate”)—

(a)in subsection (4), for “680(3) or (4) (sums” substitute “ 664(2)(c) or (d) or 680(4) (sums not liable to tax and sums ”, and

(b)in subsection (5), for “680(3) or (4)” substitute “ 664(2)(c) or (d) or 680(4) ”.