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)
”
.