Paragraph 24
In section 680 (income of an estate that is treated as bearing income tax)—
(a)
in subsection (2) omit “(3) or”, and
(b)
omit subsection (3) (sums treated as bearing tax at the dividend ordinary rate).
In section 680 (income of an estate that is treated as bearing income tax)—
in subsection (2) omit “(3) or”, and
omit subsection (3) (sums treated as bearing tax at the dividend ordinary rate).