SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Income Tax Act 2007 (c. 3)
75
In section 28(4) (tax reductions for non-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
”
.