SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 1 U.K.Double taxation relief

Income Tax Act 2007 (c. 3) U.K.

78 (1) Amend section 53 (transfer of unused relief: general) as follows. U.K.

(2) In subsection (2) (tax reductions 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 ”.

(3) In subsection (5) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.