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).