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27(1)Chapter 5 of Part 15 of ITA 2007 (deduction from payments of UK public revenue dividends) is amended as follows.
(2)In section 893(2) (securities which are gross-paying government securities)—
(a)before the “or” at the end of paragraph (a) insert—
“(aa)securities, so far as they are not gilt-edged securities, issued or treated as issued under—
(i)the National Loans Act 1939, or
(ii)the National Loans Act 1968,”, and
(b)in paragraph (b), for “894(1) or (3)” substitute “894(3)”.
(3)In section 894 (power to direct that securities are gross-paying government securities)—
(a)omit subsections (1) and (2) (power in relation to securities within the new section 893(2)(aa)), and
(b)in subsection (5) omit “(1) or”.
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