SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
Further amendments in CTA 2010
40
1
Section 1101 (non-qualifying distributions etc: returns and information) is amended as follows.
2
In subsection (1) (duty to make return), for “which is not a qualifying distribution” substitute “
to which section 1100 does not apply
”
.
3
In subsection (4) (duty to make return where not clear whether distribution is non-qualifying), for “which is not a qualifying distribution” substitute “
to which section 1100 does not apply
”
.
4
In the heading, and in the heading of section 1102, for “Non-qualifying” substitute “
Other
”
.