SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
Further amendments in ITTOIA 2005
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In section 411(2) (stock dividends: amount on which tax charged) omit “, grossed up by reference to the dividend ordinary rate for the tax year”.
In section 411(2) (stock dividends: amount on which tax charged) omit “, grossed up by reference to the dividend ordinary rate for the tax year”.