Schedule 24 to the Principal Act is amended -

(a) in paragraph 1(1), by the insertion of the following definitions:

"'fiscal year' has the meaning given to it in section 111A(1);

'foreign qualified domestic top-up tax' means a qualified domestic top-up tax arising under the laws of a territory other than the State that is paid within 4 years from the end of the fiscal year in which it becomes due;

'qualified domestic top-up tax' has the meaning given to it in section 111A(1);",

(b) in paragraph 2, by the insertion of the following subparagraph after subparagraph (3):

"(4) Relief under this Schedule shall not be allowed -

(a) for any tax which is a qualified IIR (within the meaning of section 111A(1)), or

(b) for any tax which is a qualified UTPR (within the meaning of section 111A(1)).",

(c) in paragraph 9A -

(i) in subparagraph (4)(a) -

(I) in subclause (i), by the substitution of "paid," for "paid, and",