SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

Corporation Tax Act 2009 (c. 4)

97

In section 906(3)—

a

omit “and” after paragraph (a), and

b

after paragraph (b) insert

, and

c

section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).