Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 1 Abolition of dividend tax credits etc

Other amendments

72 In FA 2015, in section 19—

(a) in subsection (1), for “credits etc” substitute “treated as paid”, and

(b) omit subsections (5) and (6) (which insert sections 397(5A) and 399(5A) of ITTOIA 2005).