SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
Further amendments in CTA 2010
32
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
”
.