# Finance Act 2010, Paragraph 1


(1) Paragraph 3 of Schedule 28AB to ICTA (schemes about effect of paying foreign tax) is amended as follows.
(2) In sub-paragraph (2)—
(a) in paragraph (a), after “paid” insert “ or payable ”, and
(b) in paragraph (b), for “of the payment of that amount of foreign tax on the foreign tax total” substitute “ on the foreign tax total of that amount being so paid or payable ”.
(3) In sub-paragraph (3)(b), for “the payment by the claimant of that amount of foreign tax” substitute “ that amount of foreign tax being paid or payable by the claimant ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/11/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-11/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.