SCHEDULES

SCHEDULE 1Income tax: abolition of non-residents' personal reliefs

Consequential amendments

4

1

Section 274 (limits on relief under sections 266 and 273) is amended as follows.

2

In subsection (1), omit “or other sums”.

3

In subsection (2)—

a

for “sections 266 and 273” substitute “ section 266 ”, and

b

omit “or sums”, and

c

for “the appropriate rate” substitute “ 12.5% ”.

4

Omit subsection (3).

5

In subsection (4), omit “or other sum” (in both places).

6

In the heading, for “sections 266 and 273” substitute “ section 266 ”.