# Finance Act 2016, 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.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/68 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.