SCHEDULES

SCHEDULE 1Abolition of dividend tax credits etc

Further amendments in CTA 2010

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1

Section 549 (distributions: supplementary) is amended as follows.

2

Omit subsection (2) (which excludes entitlement to tax credits).

3

In subsection (2A) (which disapplies sections 409 to 414 of ITTOIA 2005), for “414” substitute “ 413A ”.