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
”
.