SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

Income Tax Act 2007 (c. 3)

83

In section 828C(4) (entitlement to 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)” substitute “ section 18(1)(b) and (2) ”.