Schedule 24 to the Principal Act (which is amended by section 38) is further amended -
(a) in paragraph 4(5) -
(i) in clause (a) by substituting "this paragraph, paragraph 9D" for "this paragraph", and
(ii) in clause (b) -
(I) in subclause (ii) by deleting "and",
(II) in subclause (iii) by inserting "and" after "that section,", and
(III) by inserting the following after subclause (iii):
"(iv) the amount of income of a company treated for the purposes of paragraph 9D as referable to an amount of relevant interest (within the meaning of that paragraph)",
(b) in paragraph 9A(5)(b) by substituting "section 449 or paragraph 9D" for "section 449", and
(c) by inserting the following after paragraph 9C:
(a) In this paragraph -
'relevant foreign tax', in relation to interest receivable by a company, means tax -
(i) which under the laws of any foreign territory has been deducted from the amount of the interest,
(ii) which corresponds to income tax or corporation tax,
(iii) which has not
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