SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 1Double taxation relief

Finance Act 2004 (c. 12)

61

FA 2004 is amended as follows.

62

In Chapter 7 of Part 3 (special withholding tax) omit—

a

sections 107 to 111,

b

sections 113 and 114, and

c

section 115(4).

63

In section 189(3) (treatment of relevant UK earnings) for “by virtue of section 788 of ICTA” substitute “ under section 2(1) of the Taxation (International and Other Provisions) Act 2010 ”.

64

In Schedule 34 (non-UK pensions schemes: application of certain charges) in paragraph 20 (meaning of “double tax arrangements”) for “by virtue of section 788 of ICTA” substitute “ under section 2(1) of the Taxation (International and Other Provisions) Act 2010 ”.