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.