Finance Act 2016 (c. 24)

SCHEDULES

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

Further amendments in CTA 2010 U.K.

41 U.K. In section 1103 (regulations about information about non-qualifying distributions)—

(a) in subsection (2) (purpose for which sections 1101 and 1102 may be rewritten), for “which are not qualifying distributions” substitute “ to which section 1100 does not apply ”,

(b) in subsection (4) (special arrangements about matters specified in subsection (5)), for “matters” substitute “ matter ”, and

(c) in subsection (5)—

(i) for “Those matters are” substitute “ That matter is ”, and

(ii) omit paragraph (b) (tax credits), and the “and” preceding it.