Part 2 Other Amendments
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Other Amendments

ICTA

2

ICTA is amended as follows.

3

In section 13(7) (small companies' relief), omit “resident in the United Kingdomâ€.

4

(1)     Section 505(1)(c) (charitable companies: general) is amended as follows.

(2)     After sub-paragraph (ii) insert—

“(iizza)     from tax under Part 9A of CTA 2009 (company distributions),â€.

(3)     Omit sub-paragraph (iib).

5

(1)     Section 95ZA (taxation of UK distributions received by insurance companies) is amended as follows.

(2)     In subsection (1), for “section 1285†substitute “section 130(2)â€.

(3)     In subsection (2)(a), omit “resident in the United Kingdomâ€.

6

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7

In section 795 (double taxation relief: computation of income subject to foreign tax), omit subsection (3A).

8

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9

Omit sections 806A to 806K (double taxation relief in relation to foreign dividends: onshore pooling and utilisation of eligible unrelieved foreign tax).

10

In section 826 (interest on tax overpaid), omit subsection (7BC).

11

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12

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13

In paragraph 5(3)(c) of Schedule

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