Related Commentary  Related HMRC Manuals

5(1)  ITA 2007 is amended in accordance with subsections (2) to (8).

5(2)  [Amends ITA 2007, s. 6(3)(b).]

5(3)  In section 8 (dividend ordinary, upper and additional rates)–

(a)[amends heading to ITA 2007, s. 8,]

(b)[inserts ITA 2007, s. 8(A1).]

(c)[amends ITA 2007, s. 8(1),]

(d)[amends ITA 2007, s. 8(3).]

5(4)  [Amends ITA 2007, s. 9(2).]

5(5)  [Inserts ITA 2007, s. 13A.]

5(6)  In section 55B(2) (transferable allowance: conditions for entitlement to tax reduction)–

(a)[amends ITA 2007, s. 55B(2)(b),]

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