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).