xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 1Abolition of dividend tax credits etc

Main repeals

1(1)In ITTOIA 2005 omit sections 397 to 398, 400, 414 and 421 (distributions: tax credits, and tax treated as paid).

(2)In CTA 2010 omit section 1109 (tax credits for certain distributions).