SCHEDULES

SCHEDULE 1Abolition of dividend tax credits etc

Further amendments in CTA 2010

41

In section 1103 (regulations about information about non-qualifying distributions)—

a

in subsection (2) (purpose for which sections 1101 and 1102 may be rewritten), for “which are not qualifying distributions” substitute “ to which section 1100 does not apply ”,

b

in subsection (4) (special arrangements about matters specified in subsection (5)), for “matters” substitute “ matter ”, and

c

in subsection (5)—

i

for “Those matters are” substitute “ That matter is ”, and

ii

omit paragraph (b) (tax credits), and the “and” preceding it.