SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
77Income Tax Act 2007 (c. 3)
1
Amend section 32 (liabilities not dealt with in calculation under section 23) as follows.
2
Omit the entry for section 804(5B)(a) of ICTA.
3
Omit the word “and” before the entry for section 682(4) of ITTOIA 2005.
4
After that entry insert
, and
under section 24(4) of TIOPA 2010 (recovery of excess credit for overseas tax).