SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

Income Tax Act 2007 (c. 3)

74

In section 27(6) (tax reductions for individuals by way of double taxation relief)—

a

in paragraph (a) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and

b

in paragraph (b) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.