Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 1 U.K. Abolition of dividend tax credits etc

Further amendments in ITTOIA 2005 U.K.

24 U.K. In section 680 (income of an estate that is treated as bearing income tax)—

(a) in subsection (2) omit “(3) or”, and

(b) omit subsection (3) (sums treated as bearing tax at the dividend ordinary rate).