Finance Act, 1998
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Amendment of section 449 (credit for foreign tax not otherwise credited) of Principal Act. |
59.— Section 449 of the Principal Act is hereby amended, in subsection (1), in the definition of “relevant foreign tax”— | |
(a) in paragraph (c), by the deletion of “and”, | ||
(b) in paragraph (d), by the substitution for “Schedule 24;” of “Schedule 24, and”, and | ||
(c) by the addition, after paragraph (d), of the following paragraph: | ||
“(e) which is not treated under Schedule 24 as reducing the amount of any income;”. |