68(1)TIOPA 2010 is amended as follows.U.K.
(2)In section 6(2) (effect of double taxation arrangements)—
(a)after paragraph (e) insert “ or ”, and
(b)omit paragraph (g) (tax credits), and the “or” preceding it.
(3)In section 187A (excess interest treated as a qualifying distribution), in subsection (2), and the heading, omit “qualifying”.
(4)Omit section 234(2) (“relief” includes tax credit).
(5)In Schedule 8 (minor and consequential amendments) omit paragraphs 38, 51, 52, 66 and 67.