SCHEDULES

Income Tax Act 2007 (c. 3)

77(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).”