Paragraph 23

(1)

Part 2 of Schedule 4 (index of defined expressions) is amended as follows.

(2)

After the entry relating to “acquisition expenditure (in Chapter 9 of Part 2)” insert—

“
additional rate section 6(2) of ITA 2007 (as applied by section 989 of that Act).
”

(3)

After the entry relating to “distribution” insert—

“
the dividend additional rate section 8(3) of ITA 2007 (as applied by section 989 of that Act).
”