Finance Act 2016 (c. 24)

SCHEDULES

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

Further amendments in ITTOIA 2005 U.K.

7 U.K. In section 394 (which deems a distribution to be made)—

(a) omit subsection (5) (determining entitlement to tax credit), and

(b) in subsection (6), for “But for” substitute “ For ”.