Paragraph 61
(1)
ITEPA 2003 is amended as follows.
(2)
Omit sections 58(6) and 61H(6) (tax credits to be reduced in line with reductions in distributions).
(3)
In Part 2 of Schedule 1 (index of defined expressions) omit the entry for “tax credit”.
ITEPA 2003 is amended as follows.
Omit sections 58(6) and 61H(6) (tax credits to be reduced in line with reductions in distributions).
In Part 2 of Schedule 1 (index of defined expressions) omit the entry for “tax credit”.