SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Income Tax Act 2007 (c. 3)
73
1
Amend section 26(1)(b) (provisions referred to at Step 6 of the calculation in section 23) as follows.
2
Omit the entries for sections 788 and 790 of ICTA.
3
Omit “and” before the entry for sections 677 and 678 of ITTOIA 2005.
4
After that entry insert—
sections 2 and 6 of TIOPA 2010 (double taxation relief: relief by agreement), and
section 18(1)(b) and (2) of TIOPA 2010 (relief for foreign tax where no double taxation arrangements).