SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
25
1
Amend section 231AB (no tax credit for original owner under repurchase agreement in respect of certain manufactured dividends) as follows.
2
In subsection (1) omit “above or section 397(1) of ITTOIA 2005”.
3
Omit subsection (1A).