SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
20Income and Corporation Taxes Act 1988 (c. 1)
1
Amend section 806A as follows.
2
In subsection (2)—
a
in paragraph (c) for “section 801A” substitute “section 67(6) of TIOPA 2010”,
b
in paragraph (c) for “subsection (1)(b) of that section” substitute “section 67(3) of that Act”,
c
in paragraph (d) for “section 803” substitute “section 70(2) of TIOPA 2010”,
d
in paragraph (d) for “subsection (1)(b) of that section” substitute “section 70(1)(d) of that Act”, and
e
in paragraph (e) for “section 811” substitute “section 112 of TIOPA 2010”.
3
In subsection (4)(a) for “section 797” substitute “section 42(2) of TIOPA 2010”.
4
In subsection (5)—
a
for “section 799(1)” substitute “section 57(1) of TIOPA 2010”,
b
for “section 801(2) or (3)” substitute “section 65(4) of TIOPA 2010”, and
c
for “subsection (2) or (3) of section 801” substitute “section 65(4) of TIOPA 2010”.