Paragraph 68
(1)
TIOPA 2010 is amended as follows.
(2)
In section 6(2) (effect of double taxation arrangements)—
(a)
after paragraph (e) insert “ or ”, and
(b)
omit paragraph (g) (tax credits), and the “or” preceding it.
(3)
In section 187A (excess interest treated as a qualifying distribution), in subsection (2), and the heading, omit “qualifying”.
(4)
Omit section 234(2) (“relief” includes tax credit).
(5)
In Schedule 8 (minor and consequential amendments) omit paragraphs 38, 51, 52, 66 and 67.