SCHEDULES

SCHEDULE 1Abolition of dividend tax credits etc

Further amendments in ITTOIA 2005

9

For section 396A(2)(b) (alternative receipt treated as qualifying distribution for the purposes of sections 397 and 399 and for the purposes of section 1100 of CTA 2010) substitute—

b

for the purposes of sections 1100 to 1103 of CTA 2010 (statements and returns of details of distributions) it is treated as a distribution that—

i

is so made, and

ii

is one to which section 1100 of CTA 2010 applies.