SCHEDULES
SCHEDULE 1Abolition of dividend tax credits etc
Other amendments
57
1
F(No.2)A 1997 is amended as follows.
2
Omit section 22(1) (which inserted section 171(2B) of FA 1993).
3
Omit section 28 (which inserted section 231B of ICTA).
4
Omit section 30(9) and (10) (effect of double taxation arrangements in relation to tax credits).
5
In Schedule 6 (repeal of provisions relating to foreign income dividends), in paragraph 23 (transitional provision for certain foreign income dividends paid before 6 April 1999 but received on or after that date) omit—
a
“qualifying”, and
b
“nine tenths of”.